Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The relevance of IFRS to an emerging market: evidence from Greece

16 references·16 citing·50 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
1981Comparative International Accounting672 cited
1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
2003Research Methods in Accounting510 cited
2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
1990Financial disclosure regulation and its environment: A review and further analysis

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

228 cited

2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited

2002Exploring comparative international accounting history213 cited

Cited by

2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey77 cited
2018The interplay between related party transactions and earnings management: The role of audit quality64 cited
2017IFRS adoption challenges in developing economies: an Indian perspective61 cited
2014Goodwill under IFRS: Relevance and disclosures in an unfavorable environment60 cited
2016Cost-benefit analysis of IFRS adoption: developed and emerging countries59 cited
2017Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures55 cited
2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
2016IFRS adoption in ASEAN countries35 cited
2016Preparedness of the entities for the IFRS for SMEs: an emerging country case34 cited
2016Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey30 cited
2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey29 cited
2014Ifrs Compliance and Audit Quality in Developing Countries: The Case of Income Tax Accounting in Egypt26 cited
2016The impact of IFRS on financial statement data in Greece18 cited
2022Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia17 cited
2017Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants17 cited
2011The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece17 cited