The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece
- Publisher: University of Piraeus. International Strategic Management Association
Fair value -- Accounting -- Standards | International financial reporting standards | Accounting -- Standards -- Greece
In this study we tested the effect of the mandatory adoption of IFRS upon
the value relevance of earnings and book values using data from the Athens Stock
Exchange that covered a period of two years before and two years after the
mandatory adoption of IFRS. Gre...