This paper investigates the impact of concentration ratio of the Greek commercial banking market on banks’ return on equity; that is, it examines the structure – conduct – performance (SCP) hypothesis. This examination is performed by estimating a relationship that combines time series and...

The purpose of this paper is to investigate the existence of historical Market anomalies in the Athens Stock Market (ASE). The market anomalies that are going to be explored are technical ones concerning the trading rules of the various types of moving averages. The above anomalies were observed...

Evidence on the asymmetric timeliness in the reporting of good and bad news follows the argument that accountants tend to use discretionary accruals to over-recognise bad news in order to be conservative. The Greek reporting framework, before the adoption of International Accounting Standards,...