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The tourism industry is very important to the economic prosperity of a country, even in a period of economic crisis. In last decade, tourism industry of Greece, which contributes significantly to the country's economy, faced many problems challenges during the economic crisis. To shed light on...
Persistent link: https://www.econbiz.de/10013550226
Emerging economies have specific characteristics that condition the use of intellectual capital. The economic crisis has had important consequences for emerging countries. The investments in intellectual capital could slow down this influence. This paper uses a new model for assessing the...
Persistent link: https://www.econbiz.de/10015394285
Aim: This paper is meant to investigate measures that help to assess corporate liquidity in both normal and crisis periods. Design / research methods: We provide an overview of relevant liquidity measures used by both professionals and academics, apply regular liquidity measures on three major...
Persistent link: https://www.econbiz.de/10013202348
This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that on average, LLPs are negatively associated with one year ahead stock returns. This effect is particularly significant during the global financial crisis but much weaker during...
Persistent link: https://www.econbiz.de/10013269515
The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...
Persistent link: https://www.econbiz.de/10014469993
Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to analyze merger activities during economic crisis periods,...
Persistent link: https://www.econbiz.de/10012506241
This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and Spain, and Germany and France. The investigation...
Persistent link: https://www.econbiz.de/10015413974
regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further …
Persistent link: https://www.econbiz.de/10012817185
Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is one of the most frequently used, the most researched, but also the most criticized. While academics are largely united in criticism of traditional budgeting practices due to...
Persistent link: https://www.econbiz.de/10013040669
Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the...
Persistent link: https://www.econbiz.de/10013040678