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Keywords: Greece
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Journal Articles
Review of Accounting and Finance (2023) 22 (5): 636–662.
Published: 14 August 2023
...Gerasimos Rompotis; Dimitrios Balios Purpose The purpose of this paper is to accentuate whether audit quality or other variables matter for the performance of companies in Greece. Design/methodology/approach This study examines the effect of audit quality on firm performance using data of 75...
Journal Articles
Review of Accounting and Finance (2013) 12 (1): 23–43.
Published: 15 February 2013
...Dilip Kumar; S. Maheswaran Purpose The main purpose of this paper is to examine the asymmetry and long memory properties in the volatility of the stock indices of the PIIGS economies (Portugal, Ireland, Italy, Greece and Spain). Design/methodology/approach The paper utilizes the wavelets...
Journal Articles
Review of Accounting and Finance (2012) 11 (3): 315–334.
Published: 03 August 2012
... market. Hence, we anticipate that acquirers will look for capital intensive firms. The inclusion of the export orientation (EXPO) variable, calculated as the percentage of exports to total sales, is of primary importance for open economies such as that of Greece. Greece participates in the process...
Journal Articles
Review of Accounting and Finance (2012) 11 (1): 73–92.
Published: 17 February 2012
... in the fact that Greece is a particular case because it is a “rules‐based” code‐law country that involves high levels of standardisation and that has adopted IFRSs that are “principles‐based” and involve flexibility in financial reporting and judgment. Also, financial reporting in Greece is less restrictive...
Journal Articles
Review of Accounting and Finance (2008) 7 (3): 252–269.
Published: 08 August 2008
... on more informative stock prices. Originality/value The present study adds to the existing literature by examining the issue of timeliness and conservatism within the context of an emerging capital market like Greece. To the authors' knowledge, this the first study which considers the aforementioned...

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