Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10705
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dc.contributor.authorTsalavoutas, Ioannisen_UK
dc.date.accessioned2013-01-24T23:16:08Z-
dc.date.available2013-01-24T23:16:08Z-
dc.date.issued2011-12en_UK
dc.identifier.urihttp://hdl.handle.net/1893/10705-
dc.description.abstractThe 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.en_UK
dc.language.isoenen_UK
dc.publisherElsevieren_UK
dc.relationTsalavoutas I (2011) Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?. Advances in Accounting, 27 (2), pp. 390-405. https://doi.org/10.1016/j.adiac.2011.08.006en_UK
dc.rightsPublished 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.en_UK
dc.subjectIFRSen_UK
dc.subjectMandatory disclosuresen_UK
dc.subjectComplianceen_UK
dc.subjectGreeceen_UK
dc.titleTransition to IFRS and compliance with mandatory disclosure requirements: What is the signal?en_UK
dc.typeJournal Articleen_UK
dc.identifier.doi10.1016/j.adiac.2011.08.006en_UK
dc.citation.jtitleAdvances in accountingen_UK
dc.citation.issn0882-6110en_UK
dc.citation.volume27en_UK
dc.citation.issue2en_UK
dc.citation.spage390en_UK
dc.citation.epage405en_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.identifier.scopusid2-s2.0-82155185148en_UK
dc.identifier.wtid759913en_UK
dcterms.dateAccepted2011-12-31en_UK
dc.date.filedepositdate2013-01-23en_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionAMen_UK
local.rioxx.authorTsalavoutas, Ioannis|en_UK
local.rioxx.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.filenameTransition to IFRS and Compliance with Mandatory Disclosure Requirements What is the signal.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0882-6110en_UK
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