In 1950 Hellas was probably the most agricultural country of the West. Within the first thirty years (1950-80) the economic model that was followed had as a consequence the contraction of the sector. Nevertheless, in 1981, when the country entered European Union, it had still an extended...

The study examines the impact of mergers on the accounting performance of merger-involved firms in Greece. The study analyses four basic profitability ratios from financial statements of a sample of sixty Greek listed firms at the Athens Exchange that executed as acquirers' one merger in the...

Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation - We attempt to analyse the respective influences of a corporate environment and personal beliefs on...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

Utilizing bank-level data and a Mixed Frequency VAR approach, this study examines the effects of a shock at the economic sentiment on European banks’ profitability during the 1995–2019 period. We find that a greater shock in economic sentiment leads to a persistent and gradually amplified...

A strongly quantitative research to investigate whether and how the components of the internal control systems affect the US banking sector. Based on COSO, Basel Committee Frameworks and on the literature, the components of the internal controls were quantified. Independent variables were...

Abstract. 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 findings of logistic regression, firm-fixed effects, instrumental...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

This study examines the merger decisions from a sample of Greek listed companies in the economic crisis period and shortly after its end, by employing various quantitative and qualitative variables of mergers that signalize different levels of risk. The results revealed that the performance...