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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 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 ...

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 ...

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 ...

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 ...

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 ...