...Vasileios Vlachos Purpose This study investigates the impact of institutional factors on firms investing in R&D. Design/methodology/approach The study uses data from the World Bank's Enterprise Surveys for the Republic of Cyprus, Greece, Italy and Portugal. A model with institutional...

... of cost behaviour in the public sector an interesting issue. Greece Public sector Local governments Cost behaviour Sticky cost phenomenon Monitoring and understanding how costs “behave” in the public sector could help towards making it more effective through the better allocation...

... overlap with their traditional budgetary systems (Pina et al., 2009), our conclusions are expected to have implications that go well beyond the frontiers of Greece. The paper is structured as follows: the next section comprises the literature review regarding the roles accounting information...

... of IAS39 in two different banking markets (Greece and the UK), suggesting that culture and domestic configurations play an important part in shaping management perceptions and that given these differences, the choice of a measurement system can potentially also affect the (re)liability of managers...

... that the higher the level of detail the greater the degree to which costs are analysed for different purposes and the more appropriate and useful the information for decision making is. © Emerald Group Publishing Limited 2011 Management accounting Cost accounting Surveys Greece...

... Publishing Limited 2010 Accounting policy Securities Stock returns Greece Following the crisis in the financial markets during the summer and fall of 2008, the International Accounting Standards Board (IASB) decided (apparently under political pressure) to give issuers the ability...

... Greece. According to our knowledge this is the first study which concerns speculation as an important factor of accounting value relevance in an European country. Accounting Earnings Accounting research Greece The Greek accounting system dates back to 1835 when the first independent Greek...

... & Baryte Industrial Minerals S.A. Athens, Greece and David G Woodward School of Management University of Southampton Southampton, UK Summary In the conduct of an organisation s myriad activities, obtaining value for money is a crucial consideration, and over the years this has increasingly encouraged...