{"id":"https://openalex.org/W2105934523","doi":null,"title":"The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece","display_name":"The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2105934523","mag":"2105934523"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.653.4514","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.653.4514","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ijesar.org/docs/volume4_issue3/ifr_standards_greece.pdf","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1978872_code1379010.pdf?abstractid=1978872&mirid=3","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021864690","display_name":"Vasilios\u2010Christos Naoum","orcid":"https://orcid.org/0000-0002-6106-4185","observed_orcids":["https://orcid.org/0000-0002-6106-4185"]},"institutions":[{"id":"https://openalex.org/I122380217","display_name":"Technological Educational Institute of Piraeus","ror":"https://ror.org/00ks0ea23","country_code":"GR","type":"education","lineage":["https://openalex.org/I122380217","https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Vasilios\u2010Christos Naoum","raw_affiliation_strings":["Technological Educational Institute (TEI) of Piraeus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technological Educational Institute (TEI) of Piraeus","institution_ids":["https://openalex.org/I122380217"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091443956","display_name":"Nicos Sykianakis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I122380217","display_name":"Technological Educational Institute of Piraeus","ror":"https://ror.org/00ks0ea23","country_code":"GR","type":"education","lineage":["https://openalex.org/I122380217","https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Nicos Sykianakis","raw_affiliation_strings":["Technological Educational Institute (TEI) of Piraeus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technological Educational Institute (TEI) of Piraeus","institution_ids":["https://openalex.org/I122380217"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018505536","display_name":"Christos A. Tzovas","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Christos Tzovas","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.81,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96544318,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"3","first_page":"59","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7031000256538391,"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":0.7031000256538391,"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":0.2720000147819519,"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":0.011500000022351742,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.9829999804496765},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9599999785423279},{"id":"https://openalex.org/keywords/accounting-standards-transition","display_name":"accounting standards transition","score":0.7099999785423279},{"id":"https://openalex.org/keywords/costs-and-benefits","display_name":"costs and benefits","score":0.6069999933242798},{"id":"https://openalex.org/keywords/consulting-fees","display_name":"consultation fees","score":0.7649999856948853},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9070000052452087},{"id":"https://openalex.org/keywords/greek-listed-firms","display_name":"Greek listed firms","score":0.9139999747276306}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7074135541915894},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.6495760083198547},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6087364554405212},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5873119831085205},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5651536583900452},{"id":"https://openalex.org/C6964187","wikidata":"https://www.wikidata.org/wiki/Q659256","display_name":"Indirect costs","level":2,"score":0.49982738494873047},{"id":"https://openalex.org/C127454912","wikidata":"https://www.wikidata.org/wiki/Q942582","display_name":"Cost\u2013benefit analysis","level":2,"score":0.4910159111022949},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.45528846979141235},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44457772374153137},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07272905111312866},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06506195664405823},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","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},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.653.4514","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.653.4514","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ijesar.org/docs/volume4_issue3/ifr_standards_greece.pdf","raw_type":"text"},{"id":"mag:2105934523","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1978872_code1379010.pdf?abstractid=1978872&mirid=3","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":"mag:3124926913","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:tei:journl:v:4:y:2011:i:3:p:59-74","pdf_url":null,"source":{"id":"https://openalex.org/S2764937349","display_name":"International Journal of Business and Economic Sciences Applied Research","issn_l":"2408-0098","issn":["2408-0098","2408-0101"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310318052","host_organization_name":"Eastern Macedonia and Thrace Institute of Technology","host_organization_lineage":["https://openalex.org/P4310318052"],"host_organization_lineage_names":["Eastern Macedonia and Thrace Institute of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Business and Economic Sciences Applied Research","raw_type":null},{"id":"pmh:oai:RePEc:tei:journl:v:4:y:2011:i:3:p:59-74","doi":null,"is_oa":false,"landing_page_url":"https://ijbesar.af.duth.gr/volume4_issue3.php","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"},{"id":"pmh:oai:econstor.eu:10419/66609","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/66609","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"}],"best_oa_location":{"id":"mag:2105934523","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1978872_code1379010.pdf?abstractid=1978872&mirid=3","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":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W101506056","https://openalex.org/W1503098453","https://openalex.org/W1548935932","https://openalex.org/W1964503085","https://openalex.org/W1965528327","https://openalex.org/W1968730350","https://openalex.org/W2009648937","https://openalex.org/W2019632249","https://openalex.org/W2033253435","https://openalex.org/W2057369380","https://openalex.org/W2061238104","https://openalex.org/W2064383877","https://openalex.org/W2068181902","https://openalex.org/W2069772414","https://openalex.org/W2090815169","https://openalex.org/W2115485645","https://openalex.org/W2134899710","https://openalex.org/W2149781753","https://openalex.org/W2150878956","https://openalex.org/W3121140087","https://openalex.org/W3121504350","https://openalex.org/W3121597473","https://openalex.org/W3121759882","https://openalex.org/W3122176856","https://openalex.org/W3123516354","https://openalex.org/W3123829465","https://openalex.org/W3125499115"],"related_works":["https://openalex.org/W4388339772","https://openalex.org/W1511138364","https://openalex.org/W2009648937","https://openalex.org/W93956752","https://openalex.org/W2294599796","https://openalex.org/W4319163389","https://openalex.org/W2013033653","https://openalex.org/W115020322","https://openalex.org/W2184905053","https://openalex.org/W2997253734"],"abstract_inverted_index":{"The":[0,92],"study":[1],"seeks":[2],"to":[3,24,46,53,61,71,87,132],"investigate":[4],"the":[5,11,26,29,37,40,44,56,63,95,98,103,109,114,117,129,133],"costs":[6,41,69,86,130],"and":[7,39,85],"benefits":[8,38,58],"resulting":[9],"from":[10],"application":[12],"of":[13,28,32,68,80,83,94,97,105,111,116,135],"IFRS":[14,57,112],"in":[15,22],"Greece.":[16],"A":[17],"questionnaire":[18],"survey":[19],"was":[20,51],"conducted":[21],"order":[23],"identify":[25],"perceptions":[27],"financial":[30,118],"managers":[31],"Greek":[33,122],"listed":[34],"firms":[35],"regarding":[36,128],"associated":[42],"with":[43],"transition":[45],"IFRS.":[47,136],"In":[48],"addition,":[49],"it":[50],"asked":[52],"indicate":[54],"whether":[55],"are":[59],"sufficient":[60],"cover":[62],"related":[64,131],"costs.":[65],"Four":[66],"types":[67],"appear":[70],"be":[72],"prevalent:":[73],"personnel":[74],"training":[75],"costs,":[76],"consultants'":[77],"fees,":[78],"preparation":[79],"two":[81],"sets":[82],"accounts":[84],"adjust":[88],"existing":[89],"information":[90],"systems.":[91],"findings":[93],"analysis":[96],"responses":[99],"suggest":[100],"that,":[101],"although":[102],"majority":[104],"respondents":[106],"believe":[107],"that":[108],"introduction":[110,134],"improved":[113],"quality":[115],"statements":[119],"published":[120],"by":[121],"firms,":[123],"they":[124],"have":[125],"serious":[126],"concerns":[127]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}