The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece

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Karampinis N. ; Hevas D. (2009)
  • Publisher: University of Piraeus. International Strategic Management Association
  • Subject: 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... View more
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