Auflistung nach Autor "Iatridis, G."
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Accounting disclosure and firms' financial attributes: Evidence from the UK stock market
Iatridis, G. (2008)This paper focuses on the disclosure of accounting information in the financial statements of UK firms. The primary objective of the study is to analyse the financial characteristics of firms that provide extensive ... -
Board gender diversity and corporate financial performance: Evidence from CAC 40
Bianchi, M.; Iatridis, G. (2014)This study aims to provide an understanding of the impact of board gender diversity on corporate financial performance and of women's perceptions regarding the attributes and the role of gender-balanced boards. The focus ... -
Capital structure in the MENA region: Empirical evidence from Morocco and Turkey
Iatridis, G.; Zaghmour, S. (2013)This study examines the association of leverage with company financial attributes, such as firm size, asset tangibility, profitability and growth. It also focuses on the market timing theory of capital structure, and ... -
A conceptual framework of accounting policy choice under SSAP 20
Iatridis, G.; Joseph, N. L. (2005)Purpose - To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, "Foreign Currency Translation". The conceptual framework ... -
Earnings management and firm financial motives: A financial investigation of UK listed firms
Iatridis, G.; Kadorinis, G. (2009)This study focuses on the investigation of motives for and characteristics of UK firms that engage in earnings management activities. It concentrates particularly on the provision of voluntary accounting disclosures, the ... -
An empirical assessment of the financial attributes of firms listed on the athens stock exchange
Iatridis, G.; Blanas, G. (2007)This paper studies the financial characteristics of firms that are listed on the Athens Stock Exchange. The primary focus of the study is to capture the financial attributes of firms that display positive and negative stock ... -
Evidence of voluntary accounting disclosures in the Athens Stock Market
Iatridis, G.; Alexakis, P. (2012)Purpose - The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non-voluntary disclosers. The paper also examines ... -
Financial crisis and accounting quality: Evidence from five European countries
Iatridis, G.; Dimitras, A. I. (2013)This study investigates how the economic crisis affects the scope for earnings manipulation and the value relevance of reported financial numbers for companies that are audited by a big 4 auditor. The analysis is focused ... -
Financial crisis, GDP variation and earnings management in Europe
Dimitras, A. I.; Kyriakou, M. I.; Iatridis, G. (2015)The purpose of this study is to examine the consequences of the financial crisis on the European companies' in conjunction with earnings management practice. It focuses on financially distressed companies that audited by ... -
Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market
Iatridis, G. (2012)This study examines the association between IFRS implementation, hedging and earnings management. It identifies the financial attributes of firms that utilise hedging and explores the IFRS transition process for hedgers ... -
IFRS adoption and financial statement effects: The UK case
Iatridis, G. (2010)This study investigates the impact of the implementation of the International Financial Reporting Standards (IFRSs) on key financial measures of UK firms and the volatility effects of IFRS adoption. The findings show that ... -
The impact of IFRS implementation on Greek listed companies: An industrial sector and stock market index analysis
Iatridis, G.; Dalla, K. (2011)Purpose: While the Greek GAAP is stakeholder-oriented and commonly viewed as a historical cost accounting model, IFRS is shareholder-oriented and generally perceived as a fair-value accounting model. The study seeks to ... -
International Financial Reporting Standards and the quality of financial statement information
Iatridis, G. (2010)This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to ... -
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
Iatridis, G.; Rouvolis, S. (2010)This study investigates the effects of the transition from Greek GAAP to IFRS on the financial results of Greek listed firms. The study also examines the factors associated with the provision of voluntary IFRS disclosures ... -
Project oriented organizational competences: The case of large construction companies listed in the Athens Stock Exchange
Iatridis, G.; Blanas, G. (2008)The organizational analysis is based on case studies that include all the large Greek construction companies currently listed in the Athens Stock Exchange (ASE). The case studies are built on information collected from the ... -
Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
Iatridis, G. (2012)This study focuses on three major terrorist attacks that took place in Madrid on 11 March 2004, in London on 7 July 2005, and in Istanbul on 27 July 2008. It examines firms that belong to banking, insurance and leisure ... -
Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms
Iatridis, G.; Valahi, S. (2010)This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs. The paper seeks to identify the motives for the ...