This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...

There is an ongoing debate concerning the efficacy of mandating high-quality accounting standards in unfavorable economies with inadequate institutional infrastructures. Greece provides us with an example of an unfavorable jurisdiction for enforcement of International Financial Reporting...

This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...

We investigate whether the adoption of International Financial Reporting Standards (IFRS) in Greece affected tax-induced incentives for financial earnings management. Prior to the implementation of IFRS, there were powerful incentives for firms facing higher tax pressure to restrict (exacerbate)...

Using a unique, quasi-natural experiment, we evaluate the recruitment of statutory external auditors for tax inspection purposes. In 2011, statutory external auditors were assigned to certify the tax compliance of firms subject to a regulatory change enacted by a state directive in Greece. Under...