In this paper, we examine the level of information quality obtained by the end-of-the-year accrual financial statements of Greek municipalities in terms of accounting principles compliance. The level of compliance is measured by two alternative compliance indices developed on the basis of data...

Local governments on the municipal level were among the first organizations to take part in the accounting reform in Greece that sought the transformation of the traditional budgetary cash accounting system to a new system that combines cash and accrual accounting information. In this paper we...

Purpose: In recent years a significant number of Intellectual Capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of a SME, and to...

This paper examines the suitability of different accounting bases in providing useful information to support privatisation decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

This paper introduces intellectual capital analysis to soccer club management. Applying a holistic approach to the soccer club organization, we set up an intellectual capital map of value-creating intangible resources of a soccer club, such as player performance, fan loyalty, club winning...

This study analyses the financing decision of raising equity through a rights issue in a developing market, the Athens Stock Exchange (ASE), during a particular emerging period. Specifically, this study examines the information content of accounting items derived from published financial...

The goal of this paper is to build an operational model for evaluating the financial viability of local municipalities in Greece. For this purpose, a multicriteria methodology is implemented combining a simulation analysis approach (stochastic multicriteria acceptability analysis) with a...