... Liability Companies) in Greece was analyzed during two-year period of 2011-2012. Financial statements of banks are excluded. Findings The results showed that 8,486 companies or 33 per cent of the whole sample has a greater than −2.2 score, which is a signal that companies are likely to be manipulators...

... be contacted at: spyrep@otenet.gr © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Banks Event study Greece Stock returns Efficient markets G14 G15 G21 Political events usually have a major influence on financial markets...

... who wish to further explore fraud victimization in the Greek business environment. Given that the financial crisis in Greece is continuing, fraud risk assessment ought to concentrate in the area of cash, and preventative measures need to be considered by the regulators and the victims. Originality...