Evaluating the effect of IFRS adoption on earnings management in Greece. A logit approach
by Christianna Chimonaki; Konstantinos Vergos
International Journal of Financial Engineering and Risk Management (IJFERM), Vol. 3, No. 2, 2019

Abstract: The study examines if IFRS adoption resulted in the long run to decreasing accounting manipulation. We use the full sample of 231 non-financial firms that were listed on the ASE between 2002 and 2015, to examine our hypothesis. We measure the accounting quality in financial statements of Greece by using five different methods. We provide for the first time evidence based on the long-term period that supports the hypothesis that IFRS adoption has been a significant step towards transparency and lower information costs. The findings of study endorse the wider and faster adoption of international accounting standards, and provide a valuable evidence globally that can be useful to regulators and market participants.

Online publication date: Wed, 24-Jul-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Financial Engineering and Risk Management (IJFERM):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com