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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 ...
Distinguish regional performance with the use of shift-share analysis and MCDA methods: a gross value added perspective
(Springer Verlag, 2020-06-17)
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 ...
Branding a Potential Energy Hub as National Interest in the Eastern Mediterranean: More Than an Energy Supply Issue
(IGI Global, 2021)
As the global energy demand has been growing, the balance of the international system seems to shud der. Energy issues have become pivotal for national strategy. For example, Russia is challenging US primacy by using its ...
Exploring firms' accounting viability during economic turmoil: best practices for SMEs entrepreneurship
(CJEAS Ltd.; Production Faculty of Management Press, University of Warsaw, 2020-05)
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 ...
Η Ελληνοτουρκική σύγκρουση την εποχή της ελληνικής κρίσης χρέους δίλημμα ασφάλειας ή αποτροπή;
(Εκδόσεις Παπαζήση, 2020)
Έχει επιδεινώσει η ελληνική κρίση εθνικού χρέους τις σχέσεις Ελλάδας και Τουρκίας, δηλαδή, τον ‘ανταγωνισμό ασφάλειας’ στη μακροχρόνια σύγκρουση δύο ‘άσπονδων γειτόνων’ ή ‘φαντασιακών εχθρών’ (Heraclides, 2010, Ηρακλείδης, ...