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IFRS first time users: some empirical evidence from Greek companies

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University of Peiraeus   

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Spoudai - Journal of Economics and Business   

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IFRS first time users: some empirical evidence from Greek companies (EL)
IFRS first time users: some empirical evidence from Greek companies (EN)
Φλωρόπουλος, Ιορδάνης Ν.
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
2006-07-01
The main object of this paper is to examine accounting harmonisation in a sample of companies with regard to the use of International Financial Reporting Standards (IFRS). The research instrument took the form of a questionnaire, which was completed by the company accountants. Our investigation focused on the current level of harmonisation. Analysis using the independent chi-square test (p (EN)
Λογιστική (EL)
Ελλάδα (EL)
Διεθνές πρότυπο (EL)
Greece (EN)
Accounting (EN)
International standard (EN)
Σπουδαί - Journal of Economics and Business
English
University of Piraeus (EN)
1105-8919
2241-424X
SPOUDAI - Journal of Economics and Business; Vol 56, No 3 (2006); 39-70 (EN)
Copyright (c) 2006 SPOUDAI - Journal of Economics and Business (EN)
University of Peiraeus
Spoudai - Journal of Economics and Business
Scientific Papers



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