his paper investigates the effect of the audit committee’s independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee’s independence and ...

This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and ...

This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive ...

Capable tools are needed in order to successfully search and retrieve a suitable image from large image collections. Many content-based image retrieval systems employ low-level image features such as color, texture and ...

The objective of this paper is to obtain the optimum design of 3D reinforced concrete buildings in terms of their performance under earthquake loading. This goal is achieved by considering the minimization of the ...

The advances in computer and network infrastructure together with the fast evolution of multimedia data has resulted in the growth of attention to the digital video’s development. The scientific community has increased the ...

Today there is growing criticism of the Input/Output (I/O) model as a conceptual tool for explaining and understanding how systems are functioning. These models have been particularly useful-mainly in engineering, where ...

In this paper, we present a new approach that is able to efficiently and fully-autonomously navigate a team of Unmanned Aerial or Underwater Vehicles (UAUV’s) when deployed in exploration of unknown static and dynamic ...

An altemative to using a single forecasting method is to average the forecasts obtained from several methods. In this paper we investigate empirically the impact of the number and choice of forecasting methods on the ...

Η Ελλάδα κατάφερε να βελτιώσει την θέση της στην χρήση ψηφιακής τεχνολογίας τα τελευταία χρόνια μέσα από την ψηφιακή ωριμότητα των δημοσίων υπηρεσιών αλλά ακόμα έχει σημαντικό έδαφος να καλύψει για να μπορέσει να πλησιάσει ...

In this paper, we investigate the possible presence of the behavioural phenomenon in the stock markets of some members of the European Union who are historically known as PIGS (Portugal, Italy, Greece and Spain). We used ...

Filtered historical simulation provides the general framework to our backtests of portfolios of derivative securities held by a large sample of financial institutions. We allow for stochastic volatility and exchange rates. ...

Filtered historical simulation provides the general framework to our backtests of portfolios of derivative securities held by a large sample of financial institutions. We allow for stochastic volatility and exchange rates. ...

The Bag-Of-Visual-Words (BOVW) paradigm is fast becoming a popular image representation for Content-Based Image Retrieval (CBIR), mainly because of its better retrieval effectiveness over global feature representations ...

During the last years there is a constant increase of the percentage of those who «proclaim» that Greece should «penetrate» politically into the Balkans; due to recent political changes, the Balkans offer the opportunity ...

Πριν λίγους μήνε<;, ένας ακόμα ενενηντάχρονος μετά τον Βραζιλιάνο Oscar Niemeyer, Ινδός αυτή τη φορά, γίνεται ο 450ς αρχιτέκτων στον οποίο απονέμεται το βραβείο Pritzker ( το αντίστοιχο Nobel για την Αρχιτεκτονική) για ...

Banking firms have recently been shifting significantly larger portions of their loan portfolios into real estate. This has caused concern about the continuing economic health of Cyprus banks, since changes in real estate ...

The economy of Cyprus was barely affected by the U.S. subprime mortgage debacle. The economic crisis in Cyprus was initially driven by fiscal mismanagement and subsequently by the failure of the government and its regulatory ...

The economy of Cyprus was barely affected by the U.S. subprime mortgage debacle. The economic crisis in Cyprus was initially driven by fiscal mismanagement and subsequently by the failure of the government and its regulatory ...

The exposure of Cypriot banks to overleveraged local property companies, the Greek government-debt crisis, the downgrading of the Cypriot government's bond credit rating to junk status by international credit rating agencies, ...