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Ballas, Apostolos; Hevas, Dimosthenis L.; Neal, David

doi:10.1023/a:1009935527195

Cited by 14 publications

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“…Hellas is a code-law, continental European country with "a stakeholder-oriented and taxation driven national accounting system (Ballas et al, 1998and Nobes 2008and 2011)" (Baboukardos and Rimmel, 2014. Asimakopoulos et al (2008Asimakopoulos et al ( /2009 examined the determinants of profitability (Note 13) for a sample of Hellenic non-financial firms listed in ASE for the period from 1995 to 2003 (before the adoption of IFRS and before the 2010 debt crisis); they found that firm profitability was positively related with: a) size, b) sales growth and c) investment amounts.…”

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confidence: 99%

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Synopsis of the Accounting Research in Hellas

Yiannoulis¹

2021

AFR

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The scope of this paper is to provide a synopsis of the accounting research in the Hellenic corporate environment. In addition, we will examine the quality of audit in publicly listed companies, as prescribed by the term “audit gap”; this term specifies and characterizes the growing public concern regarding the audit report credibility and efficiency.These two topics (Hellenic accounting and auditing environment) have been isolated and examined from the previous researchers in depth; however, the novel think of this study is that it examines this “audit gap”, which is the gap between the expectations the public has from the auditors and what auditors actually do in their reports (Caramanis, 2008). This research is useful for capital market and audit authorities as they should focus more on improving audit work and preparing accounting and auditing standards that prevent earnings management. However, our study has the limitation that it examined the capital market, audit and accounting environment of a single country, i.e. Hellas/Greece.

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Section: Resultsmentioning

confidence: 99%

“…In addition, "Hellas is considered to be a low trust society with strong preference for state regulation (Ballas et al, 1998 and2012).…”

Section: Introductionmentioning

confidence: 99%

Synopsis of the Accounting Research in Hellas

Yiannoulis¹

2021

AFR

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Goodwill under IFRS: Relevance and disclosures in an unfavorable environment

Baboukardos

Rimmel

2014

Accounting Forum

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The accounting treatment of purchased goodwill under IFRS has been severely criticized due to the extensive use of fair value accounting. The purpose of this study is to enrich the ongoing debate upon this issue by drawing attention to the market valuation implications of goodwill in a country outside the Anglo-Saxon accounting paradigm, where the application of fair value accounting has been seen as more problematic. The results indicate that, in the case of purchased goodwill, fair value accounting generates relevant accounting numbers but only in companies that comply highly with IFRS disclosure requirements.

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Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures

2017

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In this paper we examine the motivations for preparers in Greek non-listed to adopt International Financial Reporting Standards (IFRS). Previous literature has focused on listed companies and assessed the effect of IFRS on market efficiency to justify its adoption. Using data from a cross-sectional survey and from interviews with senior managers, our analysis indicates that the motivations to adopt IFRS in Greece are not primarily related to the technical competence of the standards. We draw insights from literature on institutional theory and Gramsci's work on hegemony (Gramsci, 1971), and show that the decision to comply with IFRS can also be motivated by coercive and hegemonic pressures, which are exerted by powerful institutional constituents as they interact with organisational interests at the international and national level. The adoption of IFRS is driven predominantly by the pressures exerted by parent companies on their subsidiaries and by the legal requirements of the state, but also through borrowing and debt-contracting requirements as enforced by civil society actors, such as financial institutions. This mobilisation of power plays a pivotal role in supporting the establishment of IFRS among non-listed companies.

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Cited by 14 publications

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Synopsis of the Accounting Research in Hellas

Synopsis of the Accounting Research in Hellas

Goodwill under IFRS: Relevance and disclosures in an unfavorable environment

Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures

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