.... Originality/value The effect of debt, taxation and financial crisis on earnings management has never been investigated in Greece. The empirical results offer valuable information to shareholders and investors as they can understand how some main factors, such as debt, taxation and financial crisis, influence...

...Fotios Pasioura; Chrysovalantis Gaganis; Constantin Zopounidis; Panagiota Papaconstantinou; Athanasios G. Tsagkanos; Costas Siriopoulos Purpose This paper aims to examine the impact of corruption and bureaucracy on economic growth in Greece as measured by the growth rate of per capita GDP. Also...

...Fotios Pasioura; Chrysovalantis Gaganis; Constantin Zopounidis; Christos I. Negakis Purpose This study aims to examine the effects of the introduction of the International Financial Reporting Standards (IFRS) on the explanatory power of earnings for stock returns in Greece. Design/methodology...

..., USA Dr Peppi Kenny Western Illinois University, USA © Emerald Group Publishing Limited 2012 --> Greece Dividends Organizational theory United States of America Research limitations/implications – The results support the view that future research on dividend...

..., and regulatory authorities. Originality/value The paper is believed to be the first to examine the application of GP and DEA to measure the efficient use of resources of bank branches in Greece in terms of location (urban‐rural). In bank branch setting Cook and Hababou (2001) extended the DEA additive...

... December 2003, which defines a time series with 247 daily observations. © Emerald Group Publishing Limited 2011 Stock markets Financial risk Stock returns Greece What the efficient market hypothesis (EMH) is concerned with is under what conditions an investor can earn excess...

... of assets and liabilities, revenues and expenses. Dimosthenis Hevas can be contacted at: hevas@aueb.gr © Emerald Group Publishing Limited 2011 Stock exchanges Financial reporting Accountancy Greece Asset valuation In this paper, we examine the value relevance of various concepts...

... between risk and realized return trade‐off. Nikolaos G. Theriou can be contacted at: ntheriou@teikav.edu.gr © Emerald Group Publishing Limited 2010 Greece Stock exchanges Capital asset pricing model Portfolio investment Rate of return The capital asset pricing model (CAPM) has...

... © Emerald Group Publishing Limited 2010 Greece Banks Financial performance In the frame of the technological and financial progress, it is important for banks to develop and implement a high productivity policy, which, eventually, leads to high profitability. This is actually why...

... stock returns have been derived from the commercial database of “Datastream”. Constantinos Chalevas can be contacted at: chalevas@aueb.gr © Emerald Group Publishing Limited 2010 Accounting Stock returns Capital markets Greece The present study investigates the factors...

...George P. Artikis; Apostolos A. Ballas; Despina Skoutela; Christos A. Tzovas Purpose This paper aims to examine the relevance of International Financial Reporting Standards (IFRS) in emerging markets, with special reference to the case of Greece. Design/methodology/approach This paper adopts...

... differences in the accounting system and the measurement of accounting variables. Data were extracted from the Datastream – Worldscope Database. The sample period spans 2002‐2007 including two years before and two years after the adoption of IFRS. Earnings Financial reporting Greece Additionally...

... Productivity rate Greece Banks, as financial intermediaries, play an important role in the financial markets and the economy as whole. For instance, a number of studies demonstrate that there is a link between the efficient operation of financial intermediaries and economic growth[1]. Therefore...

... and of foreign (multinational) ones. Findings In total, 2,700 domestic and foreign (multinational) manufacturing firms located in Greece in the 1992‐1997 period were examined, providing consistent evidence supporting the asymmetric information hypothesis against the managerial discretion hypothesis...

... Simone and Sallivan tried to measure brand equity throughout Tobin's q. The present paper is an international attempt to measure brand equity thorough Tobin's q in Greece. Another attempt related to Simon and Sallivan's research had never been done, either in marketing or financial...

... governance mechanisms on earnings manipulation, management effectiveness and firm's financing. Constantinos Chalevas can be contacted at: chalevas@aueb.gr © Emerald Group Publishing Limited 2010 Corporate governance Earnings management Corporate finances Management effectiveness Greece...

... that the role of corporate image may play a stronger role in the case of high involvement products rather than low involvement ones (Ryter and Wetzels, 2000). Greece Marketing strategy Research and development Profit maximization Marketing, along with other business strategies...

...‐year observations on top and bottom percentile of the following variables: Nikolaos Eriotis can be contacted at: neriot@econ.uoa.gr © Emerald Group Publishing Limited 2009 Financial reporting Greece Stock exchanges Organizational earnings Basu (1997) provides strong...

... be positive if firms took advantage of the positive macroeconomic environment expanding their business and negative if they failed to do so. Additionally, following the meeting of the criteria to join the EMU, Greece physically replaced the drachma with the euro in 2002. By using a dummy variable in a similar...

... that analyses market response and volatility in the context of different information environments using data from a European country. © Emerald Group Publishing Limited 2009 Greece Corporate finances Dividends Share prices However, little attention has been paid to the market reaction...