Iatridis, George; Dalla, Konstantia - In: International Journal of Managerial Finance 7 (2011) June, pp. 284-303
Purpose – While the Greek GAAP is stakeholder-oriented and commonly viewed as a historical cost accounting model, IFRS is shareholder-oriented and generally perceived as a fair-value accounting model. The study seeks to investigate the effects of adopting IFRSs on the financial statements of...