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Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities: The Impact on Accounting Quality

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NIAID Data Ecosystem2026-05-02 收录
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Data on 3,306 firms characterized as SMEs in Greece from an initial sample of 4,236 firms for the period 2008 - 2017, using the ICAP and ORBIS by Moody’s databases. We also collected 2007 data for the calculation of lagged variables. Modified Jones Accruals Model

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2025-07-08
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