dc.contributor.author | Vazakides, Athanasios | |
dc.contributor.author | Stauropoulos, Antonios | |
dc.contributor.author | Samaras, Ioannis | |
dc.contributor.author | Athianos, Stergios | |
dc.date.accessioned | 2015-06-28T19:10:09Z | |
dc.date.available | 2015-06-28T19:10:09Z | |
dc.date.issued | 2013 | |
dc.identifier.other | http://www.sciencedirect.com/science/article/pii/S2212017313001102 | el |
dc.identifier.uri | http://apothesis.teicm.gr/xmlui/handle/123456789/1551 | |
dc.description.abstract | The present study examines the value relevance of disclosed related party transactions (RPTs) in group of companies at the Greek food-beverage sector. We are based on two types of transactions, exchange of goods- products and exchange of assets, using a value relevance approach. We apply the model of Ohlson for the period 2003-2012 and we observe that the reported earnings of firms selling goods or assets to related parties exhibit a lower valuation coefficient than those of firms in Greece without such transactions. This result is not observed after 2005, when a new fair value measurement rule for related party transactions came into effect. Our evidence suggests that the new RPT regulation in Greece is perceived to be effective at reducing the potential misuse of RPTs for earnings management purposes. Since RPTs have been the subject of numerous scandals, our evidence from the Greek stock markets suggests that new RPT accounting standards could prove an effective solution to this issue. | en |
dc.format.extent | 11 | el |
dc.language.iso | en | el |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.title | The Effect of the IFRS on Intercompany Transactions. The Case of the Greek Food-beverage Sector | en |
dc.type | Άρθρο σε επιστημονικό συνέδριο | el |
dc.conference.information | Κέρκυρα, Σεπτέμβριος 19-22, 2013 | el |
dc.conference.name | 6th International Conference on Information and Communication Technologies in Agriculture, Food and Environment | el |
dc.identifier.doi | 10.1016/j.protcy.2013.11.048 | |
dc.publication.category | Δημοσίευση ανοιχτής πρόσβασης | el |
dc.subject.keyword | IFRS | el |
dc.subject.keyword | Related party transactions | el |
dc.subject.keyword | Food-beverage sector | el |
dc.subject.keyword | Athens Stock Exchange | el |
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