Please use this identifier to cite or link to this item:
Title: IFRS Framework/ EU Directives and their Effect on Investment Decisions: Evidence from the Greek Food & Drink Sector on the Athens Stock Exchange
Other Titles: Πλαίσιο ΔΠΧΠ /Οδηγίες της ΕΕ και οι Επιπτώσεις τους στις Επενδυτικές Αποφάσεις: Στοιχεία της Ελληνικής Βιομηχανίας Τροφίμων και Ποτών στο Χρηματιστήριο Αθηνών
Authors: Dimitriou, Maria
Type: Article
Subjects: FRASCATI::Social sciences
FRASCATI::Social sciences
Keywords: IAS/IFRS
Greek GAAP
Greek General Chart of Account
Anglo-Saxon / French and German Model
New Greek Standards
Food & Drink Sector
Market Efficiency
Issue Date: Dec-2015
Publisher: Hellenic Finance and Accounting Association
Volume Title: 14th Conference of the Hellenic Finance and Accounting Association
Abstract: IFRS framework and EU directives affect capital markets. In this paper, the impact of the development of IFRS is investigated, considering the current situation in the years of the global financial crisis and recognizing the importance of small and medium-sized entities. It has recently been known that specific standards for SMEs have been published; IFRS for SMEs in 2009. In particular, it is asked if this will be following the small and medium-sized entities in Greece. Indeed, in Greece, there is an effort to issue the New Greek Standards close to IFRS for all kind of companies regardless of their size. The paper uses facts and figures about Food and Drink Sector, focusing on listed companies in ASE. The objective is to explore whether, how and why somebody should invest in this sector in ASE. The paper examines these investment opportunities in relation to the IFRS adoption and EU directives in Greece.
Appears in Collections:Department of Applied Informatics

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.