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Αναπτυξιακές τράπεζες και ο ρόλος τους στην εθνική αναπτυξιακή στρατηγική μιας χώρας
(Ινστιτούτο Εναλλακτικών Πολιτικών, 2020-07)
Στην παρούσα μελέτη τίθενται υπό εξέταση βασικά στοιχεία για
τις Αναπτυξιακές Τράπεζες σε διεθνές επίπεδο. Αναπτύσσεται η
δομή των (Εθνικών) Αναπτυξιακών Τραπεζών, παρουσιάζονται
βασικά τους χαρακτηριστικά και στοιχεία ...
Default avoidance on credit card portfolios using accounting, demographical and exploratory factors: decision making based on machine learning (ML) techniques
(Springer Verlag, 2020-11)
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 ...
Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach
(Emerald Publishing Limited, 2020-12-11)
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 ...
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 ...
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 ...