39-70

• Φλωρόπουλος, Ιορδάνης Ν.

The main object of this paper is to examine accounting harmonisation in a sample of companies with regard to the use of International Financial Reporting Standards (IFRS). The research instrument took the form of a questionnaire, which was completed by the company accountants. Our investigation focused on the current level of harmonisation. Analysis using the independent chi-square test (p<0.05) showed that: (a) compliance with IFRS was not independent of company size or stock exchange listing status, (b) familiarity with IFRS was not independent of company size or listing status, and (c) familiarity with IFRS was independent of the type of business in which the company was engaged (commercial, manufacturing, services). The results of the study indicate that: (1) Listed firms tend to comply with IFRS earlier and more easily than non-listed companies, and (2) Large and medium-sized firms tend to comply with IFRS requirements to a greater extent. This is also valid for listed firms.

• Economics and Business
• Computer and information sciences

• Financial management
• Statistics

international financial accounting standards, compliance, accounting harmonization, disclosure, reporting, Greece

Περιέχει πίνακες και βιβλιογραφία