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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 ...
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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 ...
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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 ...
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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 ...
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Exporting Activity at Turning Point:Continuity and Viability of Greek Manufacturing SMEs
(IGI Global, 2019-12)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 ...
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Banking Crisis in Cyprus: Causes, Consequences and Recent Developments
(Multinational Finance Society, 2018)The economy of Cyprus was barely affected by the U.S. subprime mortgage debacle. The economic crisis in Cyprus was initially driven by fiscal mismanagement and subsequently by the failure of the government and its regulatory ...
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A Remedy Framework in the Resolution of Non-performing Loans
(Multinational Finance Society, 2021)The aim of the paper is to stimulate the discussion around the recent increase in NPLs across several industrial countries by proposing a remedy framework for the resolution of non-performing loans (NPLs). The framework ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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Does independent director's cash compensation matter? Evidence from corporate fraud.
(Vilnius Gediminas Technical University (VILNIUS TECH), 2021-09)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 ...
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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 ...
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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 ...
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Greek economic crisis management program and its impact on public employees' earnings: a case series and literature review
(Czestochowa University of Technology, 2021-12)The economic crisis forced the Greek Government to implement a series of controversial fiscal consolidation policies, also known as Memoranda of Economic and Financial Policy (a.k.a. Memoranda), resulting in internal ...
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The contribution of organized food retail to the Greek socio-economic development during the years of economic crisis
(Virtus Interpress, 2021)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 ...
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The Next “G” On ESG: The Strategic Thinking of Businesses Towards Supply Chain Fraud
(2021)Supply Chain Management is in the core of businesses’ operational activities worldwide. Its main purpose is the proper management of resources and the assurance of the sustainable operation of the economic entities. However, ...
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