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Now showing items 11-20 of 26
Greek sovereign crisis and European exchange rates: effects of news releases and their providers
(Springer Verlag, 2020-11)
In this paper, we study the contribution of the geographical (both the regional and international) aspect of news releases, related to the Greek sovereign debt crisis. We investigate the impact of the Greek debt crisis via ...
Audit committee independence and financial expertise and earnings management: evidence from China
(Inderscience Enterprises Ltd., 2020-12)
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 ...
Looking back and forging ahead: the weighting of ESG factors
(Springer Verlag, 2020-11)
The research for the investigation of the quality of the Corporate Annual Reports (CAR) and particularly the part of the narrative information contained in it has long been underestimated, mainly due to the lack of tools ...
Exporting Activity at Turning Point:Continuity and Viability of Greek Manufacturing SMEs
(IGI Global, 2019-12)
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 ...
Audit committee independence and financial expertise and earnings management: Evidence from China
(Inderscience Enterprises Ltd., 2020-12)
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 ...
Narrative disclosure guidelines for CARs:an operational-based tool
(Springer Verlag, 2020-08-31)
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 ...
Operational elements of Narrative Disclosure Information (NDI) in a geographical context
(Springer Verlag, 2020-11)
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 ...
Machine Learning Applications for Accounting Disclosure and Fraud Detection
(IGI Global, 2020-10)
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 ...
Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives
(Springer Verlag, 2020-11)
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 ...
Efficiency in banking: does the choice of inputs and outputs matter
(Inderscience Enterprises Ltd., 2020-05)
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 ...