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Now showing items 11-20 of 20
Quality of financial reporting under IFRS and corporate governance influence: Evidence from the Greek banking sector during crisis
(2019-12)
The financial system consists, without doubt, one of the most
important determinants of the world national economies, which
undergoes numerous changes and challenges with major impact on
the economic growth prospects ...
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 ...
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 ...
Exporting Activity at Turning Point: Continuity and Viability of Greek Manufacturing SMEs
(IGI Global, 2019-07)
The purpose of this article is to study key factors affecting export activity in the
Greek manufacturing small and medium enterprises (SMEs). Under this condition the
authors focus on four consecutive sectors of Greek ...
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 ...
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 ...
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors
(Taylor and Francis Ltd, 2021)
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 contribution of organized food retail to the greek socioeconomic development during the years of economic crisis.
(Virtus Interpress, 2021-11)
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 ...
Managing the establishment of Business Continuity Planning by Greek SMEs: can it safeguard strategic viability of courier services during turbulent times?
(CJEAS Ltd.; Production Faculty of Management Press, University of Warsaw, 2019-12)
The aim of Business Continuity Management (BCM) is to manage risks that impact on the normal operation of an organization maintaining enterprise and operational continuity. Contemporary business environment is so erratic ...