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This is a Literature Review study (also classified as: Quantitative Study).

Historical Context about The Impact of Accounting Principles of ‎Greek Enterprises

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Historical analysis shows how accounting principles affect financial practices in Greek enterprises, highlighting IFRS challenges.

The adoption of IFRS has significantly improved financial transparency in Greek enterprises, but challenges remain.
Historical developments, particularly the shift from Law 2190/1920 to IFRS, showcase the evolution of accounting in Greece.
Taxation practices and corporate governance are influenced by accounting principles, affecting decision-making processes.
Comparative insights with other EU nations reveal both shared practices and persistent differences in accounting.

Challoumis et al. (2025) studied this question.

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