Patra
Greece
University of Patras
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International Accounting Standards (IAS), Greek Accounting Standards (GAS), Value relevance, Incremental value relevance, Accounting Standards, Fair value
Non-performing Loans, bank specific variables, macroeconomic variables, fixed effect econometric model
Hospitalization Charges, Cost
International Accounting Standards (IAS), Greek Accounting Standards (GAS), value relevance, incremental value relevance, Accounting Standards, Fair value
International Financial Reporting Standards (IFRS), Greek Accounting Standards (GAS), Greek firms, Mandatory adoption, Value relevance, Relative value relevance, Incremental value relevance
budgets, outturns, local government
Debt, Greece, GDP
Non-performing loans, Bank specific variables, Macroeconomic variables, GMM difference
International Financial Reporting Standards (IFRS), Greek Listed Firms, Greek Accounting Standards (GAS), Mandatory Adoptions, Account Preparers