Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities: The Impact on Accounting Quality

Published: 8 July 2025| Version 1 | DOI: 10.17632/sprszvfxgn.1
Contributor:
George Peppas

Description

Data on 3,306 firms characterized as SMEs in Greece from an initial sample of 4,236 firms for the period 2008 - 2017, using the ICAP and ORBIS by Moody’s databases. We also collected 2007 data for the calculation of lagged variables. Modified Jones Accruals Model

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Institutions

  • Hellenic Open University

Categories

International Accounting

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