...Eleftherios Pechlivanidis; Dimitrios Ginoglou; Panagiotis Barmpoutis Purpose The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the most popular value relevance models...

... that are mainly conducted for business purposes. Originality/value This paper contributes to the literature by examining the effect of RPTs on accounting quality in Greece and whether firms that conduct RPTs exhibit less accounting quality or not. © Emerald Group Publishing Limited 2016 Emerald Group...

.../approach – The present study employs multiple discriminant analysis, logit analysis, and probit analysis to construct corporate failure diagnosis models based on SMEs longitudinal data from Greece. Findings – The paper provides evidence that the contribution of human capital is immensely more...