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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

Table 2.1 shows the ages of the 230 students who entered INSEAD during the 1980/81 academic year. What can you make out of these numbers? Obνiously, the answer will depend upon who you are. Unless you haνe some objectiνe ...

This paper discusses the concept of "Light" and "Shadows" as studied in the Experimental Class of a Greek Elementary school. These concepts of natural sciences were taught by using artworks, literature, but also by referring ...

The thoughts that are elaborated in the fοllowing text, concern the the decrease of the number of public servants in the legal entity of the Slate, as well as the various legal entities that are depended or controlled by ...

It has been said at the past that Balkans are the other Greek hinterland. Furthermore, the possibility of approach and communication between Greece and Balkans can be talken for granted. For the above reasons. the ...

The forthcoming elections of of June 7 2009 for the election of members of European Parliament have partially withdrawn Brussels' interest from matters of management of the current economic crisis, at central level.

Because life is like theatre and game, you either learn to play, tranfering what you learned or bear the pain.

It is widely known that people often like to declare, in view of different, mainly extraordinary, situations that they will «perform», «act, «resolve» problems and «take» responsibility. However, those who do «perform», ...

The meaning that bear in themselves, the European Union, the Law concerning it, also the role which it plays universally, the risks included in it erga omnes and the various persrectives that it has, must be taken, in every ...

The HISTORY of the Cyprus Question has attracted the attention of international scholarship, both from a local as well as an international point of view. The vast majority of these studies, however, focus on the period ...

The priests of Delfphi have not been alone in providing forecasts for a price. Since the dawn of civilization, a great many fortune tellers, soothsayers, wizards, augurs and astrologers have sought to fulfil the human need ...

Cultural organizations nowadays open up to be more outgoing, a fact that forces them to adopt marketing and consequently to brand themselves in order to gain ground and be capable of accomplishing their mission to the ...