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Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?
Authors: Tsalavoutas, Ioannis
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Keywords: IFRS
Mandatory disclosures
Issue Date: Dec-2011
Publisher: Elsevier
Citation: Tsalavoutas I (2011) Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?, Advances in Accounting, 27 (2), pp. 390-405.
Abstract: The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure requirements during 2005 and complements and extends prior literature in the following way. The unique setting i.e., measuring compliance with IFRS mandatory disclosure requirements during the first year of IFRS implementation, allows for examination of the possibility that the changes in the 2004 shareholders' equity and net income, as a result of the adoption of IFRS, constitute explanatory factors for compliance. Thus, this study hypothesises that, in addition to the financial measures and other corporate characteristics that prior literature identifies as proxies for explaining compliance, a significant change in fundamental financial measures, because of the change in the accounting regime, may also explain compliance based on the premises of the relevant disclosure theories. The findings confirm these hypotheses. This study also makes a methodological contribution on measuring compliance with all IFRS mandatory disclosure requirements by using two different disclosure index methods and pointing out the different conclusions may be drawn as a result.
Type: Journal Article
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Rights: Published in Advances in Accounting 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.
Affiliation: Accounting and Finance

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