∗ Tel.: +30 210 820 3453; fax: +30 210 823 0966.
E-mail address: ededoulis@aueb.gr
1 Quoted in Michel Prada’s 2013 “Chairman of the Trustees” speech at the Financial Accounting
Standards Foundation in Tokyo, Japan: “À la carte accounting will not deliver globally consistent
standards” available at http://www.ifrs.org/The-organisation/Members-of-the-IASB/IASB-speeches/
Pages/IASB-speeches.aspx.
http://dx.doi.org/10.1016/j.accfor.2015.11.003 0155-9982/© 2015 Elsevier Ltd. All rights reserved.