The purpose of this study is to examine the intellectual capital disclosure (hereafter: ICD) among the Greek listed companies and compare this level of disclosure among companies of different sector and capitalisation. For this reason, a content analysis of 49 companies' annual reports was...

This paper contributes to our understanding the quality of compliance and non-compliance with best practices of corporate governance. Specifically, the level of compliance with SEV code, as well as the content of the explanations provided for non-compliance, are rated. Using a sample of 144...

Purpose -- The recent economic crisis of Greece has caused very high mobility both at a state level by imposing a new Greek regulation in capital market and at a level of associations in Greece by recommending new voluntary codes on corporate governance (CG). Both the new economic conditions in...