{"id":"https://openalex.org/W1998423389","doi":"https://doi.org/10.1016/j.intacc.2011.07.001","title":"Mandating IFRS in an Unfavorable Environment: The Greek Experience","display_name":"Mandating IFRS in an Unfavorable Environment: The Greek Experience","publication_year":2011,"publication_date":"2011-08-13","ids":{"openalex":"https://openalex.org/W1998423389","doi":"https://doi.org/10.1016/j.intacc.2011.07.001","mag":"1998423389"},"language":"en","primary_location":{"id":"doi:10.1016/j.intacc.2011.07.001","doi":"https://doi.org/10.1016/j.intacc.2011.07.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2011.07.001","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1572495","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053937794","display_name":"Nikolaos I. Karampinis","orcid":"https://orcid.org/0000-0001-5082-724X","observed_orcids":["https://orcid.org/0000-0001-5082-724X"]},"institutions":[{"id":"https://openalex.org/I73142707","display_name":"Athens University of Economics and Business","ror":"https://ror.org/03s262162","country_code":"GR","type":"education","lineage":["https://openalex.org/I73142707"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Nikolaos I. Karampinis","raw_affiliation_strings":["Department of Accounting and Finance, Athens University of Economics and Business, Greece","Department of Accounting and Finance, Athens University of Economics and Business, Greece#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Athens University of Economics and Business, Greece","institution_ids":["https://openalex.org/I73142707"]},{"raw_affiliation_string":"Department of Accounting and Finance, Athens University of Economics and Business, Greece#TAB#","institution_ids":["https://openalex.org/I73142707"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059297187","display_name":"Dimosthenis L. Hevas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I73142707","display_name":"Athens University of Economics and Business","ror":"https://ror.org/03s262162","country_code":"GR","type":"education","lineage":["https://openalex.org/I73142707"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Dimosthenis L. Hevas","raw_affiliation_strings":["Department of Accounting and Finance, Athens University of Economics and Business, Greece","Department of Accounting and Finance, Athens University of Economics and Business, Greece#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Athens University of Economics and Business, Greece","institution_ids":["https://openalex.org/I73142707"]},{"raw_affiliation_string":"Department of Accounting and Finance, Athens University of Economics and Business, Greece#TAB#","institution_ids":["https://openalex.org/I73142707"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5059297187"],"corresponding_institution_ids":["https://openalex.org/I73142707"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":35.1851,"has_fulltext":false,"cited_by_count":130,"citation_normalized_percentile":{"value":0.99476884,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"46","issue":"3","first_page":"304","last_page":"332"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9509999752044678},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.6349999904632568},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.7360000014305115},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.5260000228881836},{"id":"https://openalex.org/keywords/conditional-conservatism","display_name":"conditional conservatism","score":0.9860000014305115},{"id":"https://openalex.org/keywords/institutional-quality","display_name":"institutional quality","score":0.628000020980835},{"id":"https://openalex.org/keywords/regulatory-quality","display_name":"regulatory quality","score":0.7540000081062317},{"id":"https://openalex.org/keywords/shareholder-protection","display_name":"shareholder protection","score":0.6269999742507935},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.6660000085830688},{"id":"https://openalex.org/keywords/greece","display_name":"Greece","score":0.5950000286102295}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8150376081466675},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6992652416229248},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6880835294723511},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.6672624349594116},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6320319771766663},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5121803283691406},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.506974458694458},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.4832390248775482},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.48248934745788574},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.4210054278373718},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25811976194381714},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20878496766090393},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.16957208514213562},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10611402988433838},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10284161567687988},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.intacc.2011.07.001","doi":"https://doi.org/10.1016/j.intacc.2011.07.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2011.07.001","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"mag:3121590637","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1572495","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0020706311000501","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3121590637","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1572495","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.5699999928474426}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":70,"referenced_works":["https://openalex.org/W48769822","https://openalex.org/W578807824","https://openalex.org/W637369294","https://openalex.org/W1503864025","https://openalex.org/W1596216439","https://openalex.org/W1964323814","https://openalex.org/W1965033162","https://openalex.org/W1967550611","https://openalex.org/W1969519191","https://openalex.org/W1977557272","https://openalex.org/W1978206521","https://openalex.org/W1978276694","https://openalex.org/W1990806291","https://openalex.org/W1992467032","https://openalex.org/W1995973359","https://openalex.org/W2004824731","https://openalex.org/W2004857692","https://openalex.org/W2007055809","https://openalex.org/W2011960651","https://openalex.org/W2019076479","https://openalex.org/W2033076206","https://openalex.org/W2044986032","https://openalex.org/W2045150989","https://openalex.org/W2047134097","https://openalex.org/W2049770242","https://openalex.org/W2050886799","https://openalex.org/W2058926675","https://openalex.org/W2067294622","https://openalex.org/W2068710325","https://openalex.org/W2074275156","https://openalex.org/W2075007695","https://openalex.org/W2076383943","https://openalex.org/W2086440694","https://openalex.org/W2090758019","https://openalex.org/W2091811741","https://openalex.org/W2094524928","https://openalex.org/W2116439408","https://openalex.org/W2140662150","https://openalex.org/W2147152834","https://openalex.org/W2161212735","https://openalex.org/W2170694901","https://openalex.org/W2606860516","https://openalex.org/W3121132109","https://openalex.org/W3121140087","https://openalex.org/W3121178376","https://openalex.org/W3121456122","https://openalex.org/W3121511426","https://openalex.org/W3121759882","https://openalex.org/W3121951548","https://openalex.org/W3122142515","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122706194","https://openalex.org/W3123248689","https://openalex.org/W3123516354","https://openalex.org/W3123569849","https://openalex.org/W3123652708","https://openalex.org/W3124176564","https://openalex.org/W3124662750","https://openalex.org/W3124726071","https://openalex.org/W3124979649","https://openalex.org/W3125139305","https://openalex.org/W3125469707","https://openalex.org/W3125688476","https://openalex.org/W3125721171","https://openalex.org/W3125796643","https://openalex.org/W3125887543","https://openalex.org/W3125935778","https://openalex.org/W4248197710","https://openalex.org/W4249720144"],"related_works":["https://openalex.org/W1980290634","https://openalex.org/W7110835955","https://openalex.org/W7110807114","https://openalex.org/W16534990","https://openalex.org/W3123659572","https://openalex.org/W2061527296","https://openalex.org/W2898286802","https://openalex.org/W1908224241","https://openalex.org/W1986757369","https://openalex.org/W2511780930"],"abstract_inverted_index":{"There":[0],"is":[1,70],"an":[2,24,27,77],"ongoing":[3],"debate":[4],"concerning":[5],"the":[6],"efficacy":[7],"of":[8,26,32,91,98,114],"mandating":[9,73],"high-quality":[10,65],"accounting":[11,99],"standards":[12],"in":[13,75,112],"unfavorable":[14,28],"economies":[15],"with":[16,23],"inadequate":[17],"institutional":[18],"infrastructures.":[19],"Greece":[20],"provides":[21],"us":[22],"example":[25],"jurisdiction":[29],"for":[30,64],"enforcement":[31,93],"International":[33],"Financial":[34],"Reporting":[35],"Standards":[36],"(IFRS)":[37],"due":[38],"to":[39],"its":[40],"code-law":[41],"tradition,":[42],"bank":[43],"orientation,":[44],"concentrated":[45],"corporate":[46],"ownership,":[47],"poor":[48],"shareholders'":[49],"protection,":[50],"and":[51,61,103],"low":[52],"regulatory":[53],"quality.":[54],"Assuming":[55],"that":[56,72],"these":[57],"conditions":[58],"undermine":[59],"managers'":[60],"auditors'":[62],"incentives":[63],"financial":[66],"reporting,":[67],"how":[68],"likely":[69],"it":[71],"IFRS":[74,92,117],"such":[76],"environment":[78],"will":[79],"be":[80],"effective?":[81],"To":[82],"address":[83],"this":[84],"research":[85],"question,":[86],"we":[87],"explore":[88],"potential":[89],"effects":[90],"on":[94],"two":[95],"salient":[96],"properties":[97],"income:":[100],"value":[101],"relevance":[102],"conditional":[104],"conservatism.":[105],"Our":[106],"results":[107],"indicate":[108],"only":[109],"minor":[110],"improvements":[111],"both":[113],"them":[115],"after":[116],"implementation.":[118]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":12},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":12},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":12},{"year":2014,"cited_by_count":12},{"year":2013,"cited_by_count":14},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
