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Quality of financial reporting under IFRS and corporate governance influence: Evidence from the Greek banking sector during crisis

dc.contributor.authorBallas, Panagiotis
dc.contributor.authorGarefalakis, Alexandros
dc.contributor.authorLemonakis, Alexandros
dc.contributor.authorBalla, Vassiliki
dc.description.abstractThe financial system consists, without doubt, one of the most important determinants of the world national economies, which undergoes numerous changes and challenges with major impact on the economic growth prospects of a country. A healthy financial system is the steam engine of the economy, a major source for economic growth through which capitals are attracted for investments; hence, it is regarded as a trustee of financial stability. Given the difference in structure and function of the financial sector in various countries, we investigate the extent to which the implementation of International Financial Reporting Standards (IFRS) accompanied by Corporate Governance practices affected the quality of financial and narrative reporting offered within published statements of Greek banks for the period from 2008 to 2011. The originality of the work lies at the fact that it focuses on Greek financial institutions for a period that incorporates both the burst of global financial crisis and the beginning of the Greek sovereign debt crisis making inferences on quality of reporting as a result of IFRS and Corporate Governance practices adoption. Our analysis revealed the positive contribution of both of the above categories of variables to the accuracy and quality of the information offered to stakeholders.en_UK
dc.relation.ispartofseriesJournal of Governance and Regulation;vol. 8, no. 4
dc.rights© 2019 The Authorsen_UK
dc.subjectResearch Subject Categories::SOCIAL SCIENCES::Business and economicsen_UK
dc.subjectInternational Financial Reporting Standardsen_UK
dc.subjectCorporate Governanceen_UK
dc.subjectReporting Qualityen_UK
dc.subjectGlobal Financial Crisisen_UK
dc.titleQuality of financial reporting under IFRS and corporate governance influence: Evidence from the Greek banking sector during crisisen_UK

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© 2019 The Authors
Except where otherwise noted, this item's license is described as © 2019 The Authors