Journal of Applied Accounting Research: Volume 11 Issue 3

The impact of accounting of securities valuation on stock returns: the case of Greece

Christos Tzovas, Constantinos Chalevas, Apostolos A. Ballas

The purpose of this paper is to investigate the market reaction to the accounting treatment of the marking‐to‐market of equity investments of Greek firms during the period…

Accounting relevance and speculative intensity: empirical evidence from Greece

Panagiotis E. Dimitropoulos, Dimitrios Asteriou

The aim of this paper is twofold: first, it aims to examine the relevance of earnings and book values on stock prices, and second, to test for the effect of speculative intensity…

Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements

Ioannis Tsalavoutas, Lisa Evans, Mike Smith

The purpose of this research is to highlight the differences, and implications of any differences, between two approaches to measuring compliance with International Financial…

The importance of corporate environmental reputation to investors

Khaled Hussainey, Aly Salama

The purpose of this paper is to explore how corporate environmental reputation (CER) affects the association between current annual stock returns and current and future annual…