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 ...

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 ...

Purpose – Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing ...

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 ...

Supply Chain Management is in the core of businesses’ operational activities worldwide. Its main purpose is the proper management of resources and the assurance of the sustainable operation of the economic entities. However, ...

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 ...