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Title :Value relevance of IFRS disclosures
Creator :Γεωργούλης, Ιωάννης
Contributor :Σιουγλέ, Γεωργία (Επιβλέπων καθηγητής)
Οικονομικό Πανεπιστήμιο Αθηνών, Τμήμα Λογιστικής και Χρηματοοικονομικής (Degree granting institution)
Type :Text
Extent :58 σ.
Language :en
Abstract :This paper investigates the value relevance of IFRS disclosures for the construction and material sector in the case of Greece during years 2006-2012, which means that pre-crisis and post crisis period are examined as well. In the first chapter, there is a definition of value relevance accounting information and a presentation of related literature. Moreover, there is analysis of how critical disclosures are in a globalized environment where financial statements are the most important tool for investors and analysts to estimate the real value of companies and firms. Relevant literature is provided with details for both voluntary and mandatory disclosures.In addition, we present the method for measuring compliance with mandatory IFRS disclosures and we measure companies’ level of compliance with the assist of a self constructed index checklist. In latter chapters, we implement statistical analysis to explore the value relevance of compliance with mandatory IFRS disclosures and we develop a number of hypotheses. Results are presented along with commendation
Subject :Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης (IFRS)
Construction sector
Accounting research
Date Accepted :23-11-2015
Licence :

File: Georgoulis_2015.pdf

Type: application/pdf