The Accounting Harmonization after the adoption of IAS’s/IFRS’s. The case of Greek and French Listed Companies

Our methodology based on H index measurement, in order to determine if the adoption of IASs has increase the level of harmony. The sample constituted by Greek and French listed companies which are belonging to FTSE/ASE 40, and CAC 40, that have been adopt IAS"s after mandatory adoption in 2005. Three accounting practices were included, depreciation, inventory and financial statement preparation. The results indicated that across the examined period 2013 -2015, the majority of the H indices comparisons were positive and statistically significant for Greece. However, results for France indicates an almost totally disharmony.