Please use this identifier to cite or link to this item:
https://ruomo.lib.uom.gr/handle/7000/510
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 SMEs Food & Drink Sector Extroversion Investments 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. |
URI: | http://www.hfaa.gr/wp-content/uploads/2015/12/program-HFAA-2015-web.pdf, https://ruomo.lib.uom.gr/handle/7000/510 |
Appears in Collections: | Department of Applied Informatics |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Maria Dimitriou, Postprint of 14th HFAA 2015_3.pdf | 615,37 kB | Adobe PDF | View/Open | |
Maria Dimitriou 14th HFAA 2015_3 APPENDIΧ - The Greek General Chart of Accounts.pdf | 130,33 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.