The scope of this study is to examine the progress of a neuralgic reform - that of the Greek state budget - during the financial crisis period and within the clashing rocks of the Greek politicians and the Troika. The objective of the reform is - or should be - common for both parties: the...

The present study examines the changes that occurred in the accounting policies of the Greek companies after the adoption of IAS. More precisely, a comparison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS...

The present study examines the changes that occurred in the accounting policies of the Greek companies after the adoption of IAS. More precisely, a comparison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS...

Purpose The purpose of this paper is to examine and compare the views of mayors and comptrollers of Catalan municipalities on aspects related to the Spanish legislation on financial sustainability – its usefulness and necessity of maintaining, its impact on citizens’ welfare and alternative...

Purpose This study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and political influence. Design/methodology/approach Building on a theoretical framework informed by the concepts of...