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Now showing items 21-30 of 33
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 ...
Measuring Economic Development and the Impact of Economic Globalisation
(Sciendo, 2020-01)
The aim of this article is to measure economic development and the impact of economic
globalisation under the prism of global political economy. Global political economy is a field of study
that has its roots in ...
A Remedy Framework in the Resolution of Non-performing Loans
(Multinational Finance Society, 2021)
The aim of the paper is to stimulate the discussion around the recent increase in NPLs across several industrial countries by proposing a remedy framework for the resolution of non-performing loans (NPLs). The framework ...
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 ...
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 ...