Please use this identifier to cite or link to this item: https://apothesis.eap.gr/handle/repo/28915
Title: Financial Information Issues in Transition Phase from Local to International Accounting Standards: Evidence of Greek Listed Firms
Authors: ΜΑΡΑΣΟΓΛΟΥ, ΧΡΙΣΤΙΝΑ
Advisor: Αποστόλου, Απόστολος, Δρ
Keywords: International Financial Reporting Standards;Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης;Greek Generally Accepted Accounting Principles;Ελληνικές Λογιστικές Αρχές;International Accounting Standards;Διεθνή Λογιστικά Πρότυπα;Financial Statements;Οικονομικές Καταστάσεις;Non-parametric statistics;μη-παραμετρική στατιστική;Wilcoxon signed rank test;Wilcoxon τεστ;Normality test;Έλεγχος κανονικότητας;Shapiro-Wilk criterion;κριτήριο Shapiro-Wilk;Regulation;Κανονισμός;listed companies;εισηγμένες εταιρείες;accounting ratios;αριθμοδείκτες;financial information;χρηματοοικονομική πληροφόρηση;change;μετάβαση;impact;επίδραση
Issue Date: 30-Jun-2015
Abstract: Our research tries to investigate the possible different financial information, arising from the change of accounting standards in Greek environment, using as a sample, a sector of listed companies in Athens Stock Exchange in 2005. We examine the differences of the disclosed financial information, in the form of accounting ratios, derived from the companies’ Financial Statements for the years 2004 ( prepared in conformity with Greek – Local General Accepted Accounting Principles (Greek - GAAP),and 2005 (prepared in conformity with IFRS and including the adjusted to IFRS relevant financial statements of 2004). In order to analyze the quantitative impact of the application of IFRS, we apply non – parametric tests.
Appears in Collections:MBA Διπλωματικές Εργασίες
MBA Διπλωματικές Εργασίες

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