Evaluating the effect of IFRS adoption on earnings management in Greece. A logit approach

Christianna Chimonaki, Konstantinos Vergos

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    The study examines if IFRS adoption resulted in the long run to decreasing accounting manipulation. We use the full sample of 231 non-financial firms that were listed on the ASE between 2002 and 2015, to examine our hypothesis. We measure the accounting quality in financial statements of Greece by using five different methods. We provide for the first time evidence based on the long-term period that supports the hypothesis that IFRS adoption has been a significant step towards transparency and lower information costs. The findings of study endorse the wider and faster adoption of international accounting standards, and provide a valuable evidence globally that can be useful to regulators and market participants.
    Original languageEnglish
    Pages (from-to)130-145
    Number of pages16
    JournalInternational Journal of Financial Engineering and Risk Management
    Issue number2
    Early online date24 Jul 2019
    Publication statusPublished - Aug 2019


    • accounting quality
    • International Financial Reporting Standards
    • IFRS
    • earnings management
    • earnings manipulation
    • logit
    • Greece
    • auditing


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