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Mandating IFRS in an Unfavorable Environment: The Greek Experience

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  1. Stoica Dragos Andrei & Dobre Florin & Nechita Elena, 2020. "IFRS implementation in Romania. Insights from a professional’s perspective," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 256-262, July.
  2. Samara, Angeliki D., 2014. "Assessing the relevance of deferred tax items: Evidence from loss firms during the financial crisis," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 138-145.
  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. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
  5. Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
  6. William Forbes & George Giannopoulos, 2015. "Post-Earnings Announcement Drift in Greece," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 18(03), pages 1-20.
  7. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
  8. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
  9. Supriadi Laupe, 2018. "Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 56-64.
  10. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
  11. David Alexander & Anna Alon, 2017. "Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 261-278, September.
  12. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  13. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
  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. Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
  16. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
  17. Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2018. "Benefits of global financial reporting models for developing markets: The case of Romania," PLOS ONE, Public Library of Science, vol. 13(11), pages 1-24, November.
  18. Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.
  19. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
  20. Piotr Bolibok, 2014. "The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 3(1), pages 33-43.
  21. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
  22. Glavan Roxana Florina, 2019. "Consequences And Motivations Of Adopting Ifrs: Perceptions Regarding Institutional Factors," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 155-161, October.
  23. Kolias, Georgios & Koumanakos, Evangelos, 2022. "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  24. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
  25. Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
  26. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
  27. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  28. 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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