Financial disclosure in Greek listed companies (before IAS)

Anastasia G. Maggina

International Journal of Managerial and Financial Accounting, 2010, vol. 2, issue 2, 113-122

Abstract: Corporate financial disclosure has been quantified in the literature mainly through Cerf index which covers measurement, recognition and disclosure of accounting data. Ranks vary widely in various countries. The low rank in case of Greece motivated this study even though it is examined in a different research context. Results indicate that the most influential group in financial disclosure is the upper group, that is, a group with greater than 5,000 shareholders. In fact, inconsistencies and factors that causes 'diseases' are most apparent in small and medium sized Greek listed companies.

Keywords: corporate financial disclosure; disclosure quality; disclosure models; CERF index; Greek listed companies; Greece; small and medium-sized enterprises; SMEs. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ids:injmfa:v:2:y:2010:i:2:p:113-122

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