This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from semi-structured...

Research question -This paper investigates the impact that specific audit quality dimensions have upon European Union Banks' income smoothing behavior. Motivation - Although previous studies have investigated the characteristics of audit quality, little is known about the audit quality in the...

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....

Purpose: This paper aims to investigate the impact that governance mechanisms have on European Union ‘banks income smoothing behavior. Design methodology/approach: The authors examine the impact that corporate governance mechanisms included in European Commissions’ proposals regarding the...

Purpose: The purpose of this paper is to investigate the valuation impact of firm’s strategic choices in a setting of intangibles-rich industries. Design/methodology/approach: The authors adopt the conceptual framework of Miles and Snow (1978, 2003), which identifies three viable types of...

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....