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Now showing items 11-20 of 26
The Role of Leadership Negotiation Power and the Management of Communication Policies
(International Strategic Management Association, EU, 2021-10)
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...