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The effects of IFRS on investment decisions
(07-03-2018) Kapellas, Konstantinos A.; Καπέλλας, Κωνσταντίνος Α.; Athens University of Economics and Business, Department of Accounting and Finance; Ghicas, Dimitrios; Ballas, Apostolos; Papadaki, Afroditi; Xevas, Dimosthenis; Demirakos, Efthimios; Tzovas, Christos; Siougle, Georgia
This thesis studies the relation between the financial reporting framework after IFRS adoption and investment decisions. This thesis is structured around three parts the first part (1st) contains academic literature review in the area of financial reporting practices and investment decisions and the second part (2nd) in the area of the effects of IFRS adoption (the change in financial reporting system) on investment management. The third part (3rd) of this thesis is the empirical research on the effects of IFRS adoption in investment decisions in terms of financial reporting quality, cost of equity capital, return on invested capital, and level of new investments. Additionally the third part studies the effects under crisis and non-crisis economic conditions. The empirical research is focused on European evidence and especially on Eurozone countries.The motivation of this research is based on that corporate investment is a fundamental determinant for future sustainability and growth. The extent to which IFRS adoption does affect corporate investment is essential to our understanding of how financial reporting impact real economic activity and especially focusing on investments on operating assets.

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Πλοήγηση Διδακτορικές διατριβές ανά Συγγραφέα "Kapellas, Konstantinos A."