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Value relevance of IFRS disclosures

dc.contributor.degreegrantinginstitutionΟικονομικό Πανεπιστήμιο Αθηνών, Τμήμα Λογιστικής και Χρηματοοικονομικήςel
dc.contributor.thesisadvisorΣιουγλέ, Γεωργίαel
dc.creatorΓεωργούλης, Ιωάννηςel
dc.date.accepted23-11-2015
dc.date.accessioned2025-03-26T19:45:17Z
dc.date.available2025-03-26T19:45:17Z
dc.description.abstractThis 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 commendationel
dc.format.extent58 σ.
dc.identifier.urihttps://pyxida.aueb.gr/handle/123456789/7548
dc.identifier.urihttps://doi.org/10.26219/heal.aueb.1603
dc.languageen
dc.rightsCC BY: Attribution alone 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectΔιεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης (IFRS)el
dc.subjectInvestorsel
dc.subjectConstruction sectorel
dc.subjectAccounting researchel
dc.titleValue relevance of IFRS disclosuresel
dc.typeText

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