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Transition to IFRS: Financial statement effects and taxation at the construction industry in Greece
Risk Governance and Control: Financial Markets & Institutions
This study evaluates the IFRS adoption on the financial statements and taxation of Greek companies at the construction industry in Greece, which are listed at the Athens Stock Exchange. The research computes the taxation amount paid and employs twelve accounting measures for the analysis of financial statements for the IFRS transition period (three years before and after their adoption in Greece). Regarding the taxation, the amount paid in the pre-to post-IFRS period was considerably decreaseddoi:10.22495/rgcv9i1p2 fatcat:dpg2rqdqgzeipeabi3p4nx4nzy