Purpose – The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis. Design/methodology/approach – The...

Purpose – This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1‐ostensive versus IC2‐performative) and their different ontological...

Purpose – The purpose of this paper is to examine the impact of the Eurozone financial crisis by discussing the experiences of Greece, Ireland and Spain. It particularly examines the influence and actions of the Troika in the management of the sovereign debt crisis in the Eurozone....

Purpose: This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether discretionary accruals are associated with certain financial sustainability measures calculated through...