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 ...

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 ...

The economic crisis in the EU had severe impacts not only on the performance of the domestic economy but also on the living standard for the citizens. The extended spread of this crisis resulted in limitation in the ...

This study empirically investigates the relationship between independent directors’ cash compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the ...

In this article, the authors begin by examining the current position of the Greek economy, its business environment and firms, noting a duality of extremes between family-owned firms and the subsidiaries of multinationals. ...

Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public ...

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 ...

Lately there has been a renewed interest in strategic planning after more than a decade of focusing on operational concerns such as total quality, downsizing, benchmarking and reengineering. Will strategic planning provide ...

This analysis is devoted to the national culture and its linkage with individual behaviour and work-related values. The authors will investigate into what extent the national culture underpins individual behaviour.

The SIBYL/RUNNER interactive forecasting system is a comprehensive package of time-shared computer programs that seek to handle four essential forecasting functions. The first is screening alternative forecasting techniques ...

Long-term predictions are indispensable for planning and strategy. Yet little is known about their value, their limitations or the most appropriate way of making and using them. This paper examines these issues and proposes ...

Purpose: The leaders’ communication skills, as they emerge in negotiations, contribute decisively to sustainability of business. This study identifies a set of characteristics, abilities, and skills that leaders possess ...

The Turing Test, originally proposed as a simple operational definition of intelligence, has now been around for more than half a century. This paper chronicles some comments on Turing's classic article from its publication ...

The objective of this research is to identify the barriers that the school community faces in trying to include pupils identified as having special educational needs (SEN). We recommend the application of the “Intermediate ...

Παρά τις έντονες προσπάθειες που καταβάλλονται διεθνώς η περιθωριοποίηση των μαθητών που χαρακτηρίζονται ως Άτομα με Ειδικές Εκπαιδευτικές Ανάγκες (ΑμΕΕΑ) εξακολουθεί δυστυχώς ακόμη να υφίσταται στον κυπριακό εκπαιδευτικό ...

Παρά την αλματώδη πρόοδο που έχει επιτύχει ο τομέας της εκπαίδευσης κατά τη διάρκεια των τελευταίων ετών, εντούτοις η περιθωριοποίηση των μαθητών που χαρακτηρίζονται ως άτομα με ειδικές εκπαιδευτικές ανάγκες (ΑμΕΕΑ) ...