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Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
Abstract In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whetherExpand
The Transition to IFRS and the Value Relevance of Financial Statements in Greece
We examine the combined value relevance of book value of equity and net income before and after the mandatory transition to IFRS in Greece. Contrary to our expectations, we find no significant changeExpand
Language, translation and the problem of international accounting communication
The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. TheExpand
IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels
Abstract We examine the effect of family control on IFRS mandatory disclosure levels, and the valuation implications of these disclosure levels, for Malaysian companies. We find that family controlExpand
Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1
Abstract In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce3Expand
Transition to IFRS in Greece: Financial Statement Effects and Auditor Size
Purpose - The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit,Expand
Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany
The European Union Eighth Directive on the approval of auditors covers auditor independence only to a very limited extent. The provisions in the five articles on this subject are far less detailedExpand
Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practicalExpand
Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements
Purpose - The purpose of this research is to highlight the differences, and implications of any differences, between two approaches to measuring compliance with International Financial ReportingExpand
The darkening glass: Issues for translation of IFRS
The full report of this study is available online. Summary findings: Prior research in linguistics, translation studies and accounting identifies problems and limitations of translation betweenExpand
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