This paper attempts to describe and study in detail the evolution of urban and rural dietary patterns in Greece during the period 1957-2008, in terms of natural and technical features. Natural features refer to the consumption of animal versus plant products, while technical features pertain to...

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

The major objective of this study is to test two alternative models in order to investigate whether customer value and satisfaction represent two theoretically and empirically distinct concepts. We address the core research themes of our study using a survey. This paper contributes to marketing...

Farm sustainability is becoming an increasingly important issue to European agriculture. However, fertilizer leaching to groundwater is still a major concern for Greek agriculture. The impact on the maximum potential short-run profit and yield, when fertiliser application dose is limited to...

Material weaknesses in the internal control system of a company create more opportunities for managers to engage in opportunistic earnings management. In this study the authors investigate the relation between earnings management and disclosed material weaknesses in the internal controls, both...

The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic...

Purpose – The purpose of this paper is to empirically investigate relationships between engagement activities and social reporting practices in a controversial and environmentally sensitive industry. The interactions investigated were not restricted to stakeholder relationships but included...

It has long been assumed ownership gives farmers incentives to act as stewards for the land. On this basis, quasi-property rights are granted to fish farmers to encourage them to manage risks to the aquatic environment. This paper offers an empirically grounded theorization of fish...