Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310463 
Year of Publication: 
2011
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 10 [Issue:] 3 [Year:] 2011 [Pages:] 302-317
Publisher: 
Bucharest University of Economic Studies, Bucharest
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 comparison 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 on the 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 application of the "fair value" is the accounting policy that affected most significantly both sectors, while the similarities between the two sectors seem to excel their differences.
Subjects: 
Accounting policies
IAS
manufacturing sector
commercial sector
Greece
JEL: 
M41
L6
O52
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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