Purpose – This paper's aim is twofold: first, it seeks to examine the impact of financial transparency on the returns-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design/methodology/approach – The data were collected from a sample...

Purpose – This paper's aim is twofold: first, it seeks to examine the impact of financial transparency on the returns‐earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design/methodology/approach – The data were collected from a...

Purpose – The main purpose of this study is to examine the possibility of prediction of Greek takeover targets that belong to the industrial sector, emphasizing the econometric methodology and the prediction test. Design/methodology/approach – The study uses a sample of 51 targets and 290...

Purpose – The main purpose of this study is to examine the possibility of prediction of Greek takeover targets that belong to the industrial sector, emphasizing the econometric methodology and the prediction test. Design/methodology/approach – The study uses a sample of 51 targets and 290...