The adoption of IFRS in South Eastern Europe: the case of Greece

Charalambos T. Spathis · Eleftheria Georgakopoulou

42 citations0/0 files storedInternational Journal of Financial Services Management

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Over the past few decades the globalisation of business investments and capital markets has led to a demand for high-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS) in the presentation of financial statements has steadily increased and introduced their compatibility worldwide. This paper presents a study of the adoption of IFRS in South Eastern Europe by examining the case of Greece. It outlines the underlying factors and constraints affecting the compliance of firms with IFRS and most importantly highlights some key differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and how this relates to current accounting and audit services.

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References

2000The effect of international institutional factors on properties of accounting earnings 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong 1995The determinants of voluntary financial disclosure by Swiss listed companies 2003Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt 1999An empirical investigation of multinational firms' compliance with International Accounting Standards 1997An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic 2004Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies

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2013Evolving Connections Between Tax and Financial Reporting in Italy 2011The impact of IFRS implementation on Greek listed companies

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