Applying IFRS Mandatory: Evidence from Greek Listed Companies

Konstantinos Papadatos () and Athanasios P. Bellas

European Research Studies Journal, 2011, vol. XIV, issue 4, 71-96

Abstract: The aim of the present study is to record the attitude of Greek listed companies towards the mandatory adoption of IFRS, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008. The 135 responses revealed the advantages of the mandatory adoption of IFRS for firms, the problems and the obstacles that they face for their implementation and their perceptions regarding how IFRS affect investors. In addition, it is examined whether the firms specific characteristics (size, profitability and the level of fixed assets) affect their attitude to IFRS.

Keywords: International Financial Reporting Standards (IFRS); Greek Listed Firms; Greek Accounting Standards (GAS); Mandatory Adoptions; Account Preparers (search for similar items in EconPapers)
JEL-codes: F23 M41 M49 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xiv:y:2011:i:4:p:71-96

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