메뉴 건너뛰기




Volumn 19, Issue 1, 2010, Pages 55-65

The post-adoption effects of the implementation of International Financial Reporting Standards in Greece

Author keywords

Earnings management; Financial statement effects; Greek GAAP; International Financial Reporting Standards; Value relevance; Voluntary IFRS disclosures

Indexed keywords


EID: 77249154517     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2009.12.004     Document Type: Article
Times cited : (109)

References (36)
  • 1
    • 0002514382 scopus 로고
    • Reconciling national with international accounting standards: Lessons from a study of Finnish corporate reports
    • Adams C., Weetman P., and Gray S. Reconciling national with international accounting standards: Lessons from a study of Finnish corporate reports. European Accounting Review 3 (1993) 471-494
    • (1993) European Accounting Review , vol.3 , pp. 471-494
    • Adams, C.1    Weetman, P.2    Gray, S.3
  • 2
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting data
    • Ali A., and Hwang L. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 38 (2000) 1-22
    • (2000) Journal of Accounting Research , vol.38 , pp. 1-22
    • Ali, A.1    Hwang, L.2
  • 3
    • 33744790140 scopus 로고    scopus 로고
    • Standards deviation
    • Andrews B. Standards deviation. Business Review Weekly February (2005) 86
    • (2005) Business Review Weekly , Issue.February , pp. 86
    • Andrews, B.1
  • 4
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • Ball R., Kothari S., and Robin A. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 1 (2000) 1-51
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.1 , pp. 1-51
    • Ball, R.1    Kothari, S.2    Robin, A.3
  • 5
    • 0035217309 scopus 로고    scopus 로고
    • Accruals and the prediction of future cash flows
    • Barth M., Cram D., and Nelson K. Accruals and the prediction of future cash flows. The Accounting Review 76 1 (2001) 27-58
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 27-58
    • Barth, M.1    Cram, D.2    Nelson, K.3
  • 7
    • 84888601536 scopus 로고
    • The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings
    • Biddle G., and Saudagaran S. The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings. Journal of International Financial Management and Accounting 1 (1989) 55-87
    • (1989) Journal of International Financial Management and Accounting , vol.1 , pp. 55-87
    • Biddle, G.1    Saudagaran, S.2
  • 8
    • 0036004043 scopus 로고    scopus 로고
    • A Re-examination of Disclosure Level and the Expected Cost of Equity Capital
    • Botosan C., and Plumlee M. A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. Journal of Accounting Research 40 (2002) 21-40
    • (2002) Journal of Accounting Research , vol.40 , pp. 21-40
    • Botosan, C.1    Plumlee, M.2
  • 9
    • 84892030200 scopus 로고    scopus 로고
    • A commentary on issues relating to the enforcement of international financial reporting standards in the EU
    • Brown P., and Tarca A. A commentary on issues relating to the enforcement of international financial reporting standards in the EU. European Accounting Review 14 1 (2005) 181-212
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 181-212
    • Brown, P.1    Tarca, A.2
  • 10
  • 12
    • 33746217633 scopus 로고    scopus 로고
    • The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
    • Dechow P., and Ge W. The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies 11 2/3 (2006) 253-296
    • (2006) Review of Accounting Studies , vol.11 , Issue.2-3 , pp. 253-296
    • Dechow, P.1    Ge, W.2
  • 14
    • 0000537110 scopus 로고    scopus 로고
    • An empirical investigation of multinational firms' compliance with international accounting standards
    • El-Gazzar S., Finn P., and Jacob R. An empirical investigation of multinational firms' compliance with international accounting standards. The International Journal of Accounting 34 2 (1999) 239-248
    • (1999) The International Journal of Accounting , vol.34 , Issue.2 , pp. 239-248
    • El-Gazzar, S.1    Finn, P.2    Jacob, R.3
  • 16
    • 33750008095 scopus 로고    scopus 로고
    • Bridging the GAAP: The changing attitude of German managers towards Anglo-American accounting and accounting harmonization
    • Glaum M. Bridging the GAAP: The changing attitude of German managers towards Anglo-American accounting and accounting harmonization. Journal of International Financial Management and Accounting 11 1 (2000) 23-47
    • (2000) Journal of International Financial Management and Accounting , vol.11 , Issue.1 , pp. 23-47
    • Glaum, M.1
  • 17
    • 33744826310 scopus 로고    scopus 로고
    • The impact of international financial reporting standards: Does size matter?
    • Goodwin J., and Ahmed K. The impact of international financial reporting standards: Does size matter?. Managerial Auditing Journal 21 5 (2006) 460-475
    • (2006) Managerial Auditing Journal , vol.21 , Issue.5 , pp. 460-475
    • Goodwin, J.1    Ahmed, K.2
  • 19
    • 0012319054 scopus 로고    scopus 로고
    • Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature
    • Healy P., and Palepu K. Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics 31 (2001) 405-440
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.1    Palepu, K.2
  • 20
    • 34748911747 scopus 로고    scopus 로고
    • Financial statement effects of adopting international accounting standards: The case of Germany
    • Hung M., and Subramanyam K. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12 4 (2007) 21-48
    • (2007) Review of Accounting Studies , vol.12 , Issue.4 , pp. 21-48
    • Hung, M.1    Subramanyam, K.2
  • 21
    • 40649114993 scopus 로고    scopus 로고
    • Accounting disclosure and firms' financial attributes; Evidence from the UK stock market
    • Iatridis G. Accounting disclosure and firms' financial attributes; Evidence from the UK stock market. International Review of Financial Analysis 17 2 (2008) 219-241
    • (2008) International Review of Financial Analysis , vol.17 , Issue.2 , pp. 219-241
    • Iatridis, G.1
  • 24
    • 0036993827 scopus 로고    scopus 로고
    • Empirical evidence on the evolution of international earnings
    • Land J., and Lang M. Empirical evidence on the evolution of international earnings. The Accounting Review 77 Suppl. (2002) 115-133
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL , pp. 115-133
    • Land, J.1    Lang, M.2
  • 28
    • 0037505903 scopus 로고    scopus 로고
    • IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market
    • Leuz C. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research 41 3 (2003) 445-472
    • (2003) Journal of Accounting Research , vol.41 , Issue.3 , pp. 445-472
    • Leuz, C.1
  • 29
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz C., and Verrecchia R. The economic consequences of increased disclosure. Journal of Accounting Research 38 (2000) 91-124
    • (2000) Journal of Accounting Research , vol.38 , pp. 91-124
    • Leuz, C.1    Verrecchia, R.2
  • 30
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: An international comparison
    • Leuz C., Nanda D., and Wysocki P. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69 3 (2003) 505-528
    • (2003) Journal of Financial Economics , vol.69 , Issue.3 , pp. 505-528
    • Leuz, C.1    Nanda, D.2    Wysocki, P.3
  • 32
    • 33947395642 scopus 로고    scopus 로고
    • The impact of legal and voluntary investor protection on the early adoption of international financial reporting standards (IFRS)
    • Renders A., and Gaeremynck A. The impact of legal and voluntary investor protection on the early adoption of international financial reporting standards (IFRS). De Economist 155 (2007) 49-72
    • (2007) De Economist , vol.155 , pp. 49-72
    • Renders, A.1    Gaeremynck, A.2
  • 33
    • 34249112931 scopus 로고    scopus 로고
    • International convergence of accounting practices: Choosing between IAS and U.S. GAAP
    • Tarca A. International convergence of accounting practices: Choosing between IAS and U.S. GAAP. Journal of International Financial Management and Accounting 15 (2004) 60-91
    • (2004) Journal of International Financial Management and Accounting , vol.15 , pp. 60-91
    • Tarca, A.1
  • 34
    • 84993015102 scopus 로고    scopus 로고
    • Earnings management under German GAAP versus IFRS
    • Tendeloo B., and Vanstraelen A. Earnings management under German GAAP versus IFRS. European Accounting Review 14 1 (2005) 155-180
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 155-180
    • Tendeloo, B.1    Vanstraelen, A.2
  • 35
    • 40649117604 scopus 로고    scopus 로고
    • Regulation by transparency: The effectiveness of government mandated disclosure policies
    • Weil D., Fung A., Graham M., and Fagotto E. Regulation by transparency: The effectiveness of government mandated disclosure policies. Journal of Policy Analysis and Management 25 1 (2006)
    • (2006) Journal of Policy Analysis and Management , vol.25 , Issue.1
    • Weil, D.1    Fung, A.2    Graham, M.3    Fagotto, E.4
  • 36
    • 0002681879 scopus 로고    scopus 로고
    • Spontaneous harmonization effects of culture and market forces on accounting disclosure practices
    • Zarzeski M. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons 10 (1996) 18-37
    • (1996) Accounting Horizons , vol.10 , pp. 18-37
    • Zarzeski, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.