2 articles for “GAAP”

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Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDF Cite

Literature ReviewOpen accessIn the abstractAccounting Systems and Classifications: The Case of GreeceAthianos Stergios, Stylianou TasosIn this study, we are trying to analyze the Greek accounting system and its features like the legal system, the taxation, the creative accounting the role of culture and the banking system. The legal system of Greece belongs to the code law family. Historically, the Greek accounting and commercial law have been heavily influenced by various French events and facts. … …American Journal of Applied Sciences, Vol. 16, Issue 11 · 24 Dec 2019 · 7,593 accessesView PDF Cite