In 1950 Hellas was probably the most agricultural country of the West. Within the first thirty years (1950-80) the economic model that was followed had as a consequence the contraction of the sector. Nevertheless, in 1981, when the country entered European Union, it had still an extended...

In a highly volatile economic environment, like the one we are facing nowadays, there is a need, increasing day by day, for adequate and reliable information from companies of all economic sectors, in a way that everyone would be able to extract the maximum true and fair conclusions. However,...

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...

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...

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...

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...

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...