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The impact of IFRS on ratios of listed and new listed companies of Athens Exchange

International Journal of Business and Social Research

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ISSN 2164-2559
2164-2540
 
Authentication Code dc
 
Title Statement The impact of IFRS on ratios of listed and new listed companies of Athens Exchange
 
Added Entry - Uncontrolled Name Dimitrios, Balios
Nikolaos, Eriotis
Konstantinos, Paraskevopoulos
Dimitrios, Vasiliou
Lecturer of Accounting National and Kapodistrian University of Athens Department of Economics, Athens
Associate Professor of Accounting National and Kapodistrian University of Athens Department of Economics, Athens
Master in Banking and Finance Open University of Cyprus
Professor of Bank Management Hellenic Open University, Patra
 
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Summary, etc. In this study we are researching the effect of the implementation of International Financial Reporting Standards (IFRS) on financial ratios of listed companies of Athens Exchange (AE). Emphasis is given to the differences between Greek Accounting Standards (GAS) and IFRS and their impact on the calculation of financial ratios which are based on financial statements prepared in accordance with the first or the second accounting standard. Therefore, the study was applied to two samples of companies. The first sample includes companies that have been listed in AE for years and the second sample includes companies that have recently been listed in AE. Considering the particular characteristics of each group of companies, we are examining the probability of quantitative differentiations in financial ratios due to the transition from the one accounting standard to the other. The results of the research results showed that both samples of companies, when not influenced by other factors, do not have significant differences in their behavior.
 
Publication, Distribution, Etc. LAR Center Press
 
Electronic Location and Access application/pdf
https://thejournalofbusiness.org/index.php/site/article/view/14
 
Data Source Entry International Journal of Business and Social Research; Vol 3, No 5 (2013): May
 
Language Note eng
 
Terms Governing Use and Reproduction Note Copyright (c)