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Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10682
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dc.contributor.authorTsalavoutas, Ioannisen_UK
dc.contributor.authorAndre, Paulen_UK
dc.contributor.authorEvans, Lisaen_UK
dc.date.accessioned2015-09-05T00:03:36Z-
dc.date.available2015-09-05T00:03:36Z-
dc.date.issued2012-12en_UK
dc.identifier.urihttp://hdl.handle.net/1893/10682-
dc.description.abstractWe examine the combined value relevance of book value of equity and net income before and after the mandatory transition to IFRS in Greece. Contrary to our expectations, we find no significant change in the explanatory power of value relevance regressions between the two periods. The coefficients on book value of equity and net income are positive and significant in both the pre-IFRS and post-IFRS periods. However, the coefficient on book value of equity is significantly greater under IFRS, whereas we find some evidence of a decrease in the coefficient on net income. Finally, we find that market participants viewed the extra information provided by reconciliations between Greek GAAP and IFRS for 2004 figures as incrementally value relevant.en_UK
dc.language.isoenen_UK
dc.publisherElsevieren_UK
dc.relationTsalavoutas I, Andre P & Evans L (2012) The transition to IFRS and the value relevance of financial statements in Greece. British Accounting Review, 44 (4), pp. 262-277. https://doi.org/10.1016/j.bar.2012.09.004en_UK
dc.rightsPublished in The British Accounting Review by Elsevier; Elsevier believes that individual authors should be able to distribute their accepted author manuscripts for their personal voluntary needs and interests, e.g. posting to their websites or their institution’s repository, e-mailing to colleagues. The Elsevier Policy is as follows: Authors retain the right to use the accepted author manuscript for personal use, internal institutional use and for permitted scholarly posting provided that these are not for purposes of commercial use or systematic distribution. An "accepted author manuscript" is the author’s version of the manuscript of an article that has been accepted for publication and which may include any author-incorporated changes suggested through the processes of submission processing, peer review, and editor-author communications.en_UK
dc.subjectCreative accountingen_UK
dc.subjectGreeceen_UK
dc.subjectIFRS implementationen_UK
dc.subjectValue relevanceen_UK
dc.titleThe transition to IFRS and the value relevance of financial statements in Greeceen_UK
dc.typeJournal Articleen_UK
dc.identifier.doi10.1016/j.bar.2012.09.004en_UK
dc.citation.jtitleBritish Accounting Reviewen_UK
dc.citation.issn0890-8389en_UK
dc.citation.volume44en_UK
dc.citation.issue4en_UK
dc.citation.spage262en_UK
dc.citation.epage277en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.author.emailioannis.tsalavoutas@stir.ac.uken_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationESSEC Business Schoolen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.identifier.scopusid2-s2.0-84867191113en_UK
dc.identifier.wtid743379en_UK
dc.contributor.orcid0000-0001-9402-3083en_UK
dcterms.dateAccepted2012-12-31en_UK
dc.date.filedepositdate2013-01-23en_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionAMen_UK
local.rioxx.authorTsalavoutas, Ioannis|en_UK
local.rioxx.authorAndre, Paul|en_UK
local.rioxx.authorEvans, Lisa|0000-0001-9402-3083en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2013-01-23en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/all-rights-reserved|2013-01-23|en_UK
local.rioxx.filenameThe transition to IFRS and the value relevance of financial statements in Greece.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0890-8389en_UK
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