Ditapis dengan
The impact of IFRS implementation on Greek listed companies
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 Greek listed companies. It focuses on major Greek industrial sectors and stock market indices and …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- International Journal of Managerial Finance Vol. 7 No. 3, 2011 pp. 284-303
- Judul Seri
- International Journal of Managerial Finance
- No. Panggil
- -
Evidence of voluntary accounting disclosures in the Athens Stock Market
Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non-voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and earnings management. Design/methodology/approach – The study utilises logistic regressions to test …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Review of Accounting and Finance Vol. 11 No. 1, 2012 pp. 73-92
- Judul Seri
- Review of Accounting and Finance
- No. Panggil
- -
A conceptual framework of accounting policy choice under SSAP 20
To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency Translation”. The conceptual framework describes the accounting policy choices that firms face in a setting that is influenced by: their financial characteristics; the flexible foreign exchange rates; and the stock…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Managerial Auditing Journal Vol. 20 No. 7, 2005
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
- -
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah