Browsing Μεταπτυχιακές εργασίες / Master Theses by Keywords "international financial reporting standards (IFRS)"

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  • International differences in accounting standardization and comparability of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Danelaki, Maria
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 2016-12-20
    The purpose of this paper is the depiction of whether or not variations in the quality of information given in America using the (US GAAP) Generally Accepted Accounting Standards, and in Europe with the use of (IAS / IFRS) ...

  • The effects of IAS and working capital in earnings management.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Drakoulakis, Eleftherios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-02-22
    The earnings management phenomenon and its aspects are presented in this paper. The purpose of this dissertation is to analyze the motives of every part that is engaged directly or indirectly with the enterprise. Moreover, ...

  • Accounting standardization in Europe and America. Theoretical and empirical approach.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sgourakis, Georgios
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 18-07-2014
    This paper aims to study accounting standardization in Europe and America. The International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) for Europe and the Generally Accepted Accounting ...