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Accounting in Greece

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  • Apostolos Ballas

Abstract

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Suggested Citation

  • Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
    • Handle: RePEc:taf:euract:v:3:y:1994:i:1:p:107-121
    DOI: 10.1080/09638189400000005
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    Citations

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    Cited by:

    1. Ioannis Tsalavoutas, 2017. "The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 102-112, May.
    2. Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.
    3. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    4. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
    5. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    6. Balios Dimitrios & Eriotis Nikolaos & Paraskevopoulos Konstantinos & Professor of Bank Management, 2013. "The impact of IFRS on ratios of listed and new listed companies of Athens Exchange," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 149-157, May.
    7. Dimitrios V. KOUSENIDIS & Anestis C. LADAS & Christos I. NEGAKIS, 2010. "Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 143-152.
    8. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
    9. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2009. "Value relevance of conservative and non-conservative accounting information," The International Journal of Accounting, Elsevier, vol. 44(3), pages 219-238, September.
    10. Dimitrios Kousenidis & Christos Negakis & Iordanis Floropoulos, 2000. "Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 225-243.
    11. Papadamou, Stephanos & Tzivinikos, Trifon, 2013. "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 43-54.
    12. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    13. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
    14. Maria Tsipouridou & Charalambos Spathis, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 38-54, March.
    15. Constantinos V. Caramanis, 1997. "The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 85-108, May.
    16. Apostolos Ballas & Dimosthenis Hevas & David Neal, 1998. "The State of Accounting and the State of the State," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 267-285, September.
    17. Komninos Dimitrios & Dermatis Zacharias & Anastasiou Athanasios & Liargovas Panagiotis, 2020. "The multiplicity and the frequent changes of the tax legislation in the Greek Tax Administration," Technium Social Sciences Journal, Technium Science, vol. 13(1), pages 395-407, November.
    18. Apostolos Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 349-373.
    19. Yiannis K. Yiannoulis, 2021. "Synopsis of the Accounting Research in Hellas," Accounting and Finance Research, Sciedu Press, vol. 10(1), pages 1-75, February.
    20. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    21. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
    22. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

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