Effective and thorough credit-risk management is a key factor for lending institutions, as significant financial losses can arise from the borrowers’ default. Consequently, machine learning methods can measure and analyze ...

This study aims to take into account regional gross value added, to assess the per formance of this macroeconomic component for all thirteen Regions of Greece. We apply two diferent methods for the period between 2010 ...

This paper examines banking efficiency using recent data from PIGS countries (i.e., Portugal, Italy, Greece and Spain), which suffer from debt problems. We employ a two-stage approach based on the effect of several items ...

Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public ...

Purpose – The aim of this study is to enrich the existing literature through the results of the research and to provide further information to policy-makers on the part of businesses and the state. This paper focuses on ...

The purpose of this article is to study key factors affecting export activity in the Greek manufacturing small and medium enterprises (SMEs). Under this condition the authors focus on four consecutive sectors of Greek ...

The purpose of this article is to study key factors affecting export activity in the Greek manufacturing small and medium enterprises (SMEs). Under this condition the authors focus on four consecutive sectors of Greek ...

Description: The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a ...

Management Commentary Index (Ma.Co.I) is a composite measuring index developed for the detailed evaluation of narrative disclosure quality, as this has been delineated by the Financial Accounting Standards Board—FASB and ...

Research on the quality of narrative information of annual financial reports has long been dominated by a lack of tools that permit an objective analysis of qualitative disclosure. This study is focused on accounting ...

The ever-changing business environment, coupled with increased competition and rapid technological advances, exert pressure on businesses looking for modern ways of production and operation, based on their survival and ...

Η ιστορία κατασκευής του αεροπλάνου ξεκίνησε από τους αδελφούς Wright (Orville & Wilbur), οι οποίοι κατάφεραν επιτυχώς να κατασκευάσουν αεροπλάνο έχωντας σταθερή πτήση. Κατανοώντας την ιδιαίτερη σημασία του αεροπλάνου, ...

Σκοπός της παρούσας διπλωματικής εργασίας είναι η εξέταση της έννοιας του εσωτερικού ελέγχου, η μελέτη του ρόλου του στον ευρύτερο δημόσιο τομέα και η έρευνα της σημασίας και εφαρμογής του στο πλαίσιο λειτουργίας του Σώματος ...

Οι βασικές χρηματοοικονομικές καταστάσεις σύμφωνα με τα Ελληνικά Λογιστικά Πρότυπα είναι ο ισολογισμός (ή ετήσια κατάσταση χρηματοοικονομικής θέσης), η κατάσταση αποτελεσμάτων χρήσης, η κατάσταση ταμειακών ροών, η ...

Οι βασικές χρηματοοικονομικές καταστάσεις σύμφωνα με τα Ελληνικά Λογιστικά Πρότυπα είναι ο ισολογισμός (ή ετήσια κατάσταση χρηματοοικονομικής θέσης), η κατάσταση αποτελεσμάτων χρήσης, η κατάσταση ταμειακών ροών, η κατάσταση ...