Search
Now showing items 1-10 of 13
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...