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- W1503221102 abstract "The present study examines the changes that occurred in the accounting policies of the Greek companies after the adoption of IAS. More precisely, a com parison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS transition in the net income of the Greek listed manufacturing and commercial companies by applying a new index onthe field, we identify the most important changes in accounting policies and we proceed by comparing the differences and similarities between the two sectors. Results suggest that the" @default.
- W1503221102 created "2016-06-24" @default.
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- W1503221102 date "2011-01-01" @default.
- W1503221102 modified "2023-09-24" @default.
- W1503221102 title "IMPACTS AND CHANGES IN THE ACCOUNTING POLICIES AFTER THE IAS ADOPTION: A COMPARISON BETWEEN THE MANUFACTURING AND THE COMMERCIAL SECTOR IN GREECE" @default.
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