Purpose: This paper aims to investigate the impact that governance mechanisms have on European Union ‘banks income smoothing behavior. Design methodology/approach: The authors examine the impact that corporate governance mechanisms included in European Commissions’ proposals regarding the...

This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a checklist based on the disclosure requirements contained on the proposed standard for SMEs, a compliance score was calculated for a sample of 32 listed and non-listed Greek firms. Subsequently,...

Purpose – The purpose of this paper is to investigate the market reaction to the accounting treatment of the marking‐to‐market of equity investments of Greek firms during the period 2002‐2004. Design/methodology/approach – Using data for firms listed in the ASE, a treatment effects...