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

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本数据集的初始样本共包含4236家企业，从中筛选出希腊的3306家中小企业（Small and Medium-sized Enterprises, SMEs），样本时段为2008年至2017年，数据取自穆迪（Moody’s）旗下的ICAP与ORBIS数据库。为计算滞后变量，我们额外采集了2007年的相关数据。本研究采用修正琼斯应计模型（Modified Jones Accruals Model）。