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14 results for “Vazakidis Athanasios”
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Research ArticleOpen accessIn the author namesTime-Driven Activity-Based Costing in the Public Sector. The Case of Greek General Chemical State Laboratory under the Greek CrisisAthanasios Vazakidis, Eleftheria KyriakidouThe international globalized environment and the financial crisis have generated new demands with internals (citizens-users) and externals (creditors) pressuring the governments to control public spending and improve efficiency in the supply of public goods/services. The control of the public sector costs seems more important now, in the context of the financial and fiscal crisis of 2008. Activity Based Costing (ABC) … …Journal of Social Sciences, Vol. 16, Issue 1 · 4 Mar 2020 · 7,950 accessesView PDFCite
Research ArticleOpen accessIn the author namesDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite
Research ArticleOpen accessIn the author namesStock Market Development and Economic Growth an Empirical AnalysisVazakidis Athanasios, Adamopoulos AntoniosThis study investigated the causal relationship between stock market development and economic growth for Greece for the period 1978-2007 using a Vector Error Correction Model (VECM). Questions were raised whether stock market development causes economic growth taking into account the negative effect of interest rate on stock market development. The purpose of this study was to investigate the short-run and … …American Journal of Economics and Business Administration, Vol. 4, Issue 2 · 12 Jun 2012 · 13,859 accessesView PDFCite
Research ArticleOpen accessIn the author namesCredit Market Development and Economic Growth an Empirical Analysis for United KingdomAthanasios Vazakidis, Antonios AdamopoulosProblem statement: This study investigated the causal relationship between credit market development and economic growth for UK for the period 1975-2007 using a Vector Error Correction Model (VECM). Questions were raised whether economic growth spurs credit market development taking into account the negative effect of inflation rate on credit market development. This study aimed to investigate the short-run and the … …American Journal of Economics and Business Administration, Vol. 3, Issue 3 · 29 Nov 2011 · 7,238 accessesView PDFCite
Research ArticleOpen accessIn the author namesCredit Market Development and Economic Growth an Empirical Analysis for GreeceAthanasios Vazakidis, Antonios AdamopoulosProblem statement: This study investigated the relationship between credit market development and economic growth for Greece for the period 1979-2007 using a Vector Error Correction Model (VECM). Questions were raised whether economic growth spurs credit market development taking into account the negative effect of inflation rate on credit market development. This study aimed to investigate the short-run and the long-run … …American Journal of Applied Sciences, Vol. 8, Issue 6 · 13 Jun 2011 · 6,881 accessesView PDFCite
Research ArticleOpen accessIn the author namesActivity-Based Costing in the Public SectorAthanasios Vazakidis, Ioannis Karagiannis, Anthi TsialtaProblem statement: In the modern economic environment, the Public Sector aims at the continuous improvement of quality of the provided services. Thus, detailed information with regard to the cost of services is essential along with capable management to take advantage of this information. Approach: The study discussed the basic beginnings, the processes of activity-based costing and whether this costing method … …Journal of Social Sciences, Vol. 6, Issue 3 · 30 Sep 2010 · 9,557 accessesView PDFCite
Research ArticleOpen accessIn the author namesThe Importance of Information through Accounting Practice in Agricultural Sector-European Data NetworkVazakidis Athanasios, Athianos Stergios, Ekaterini C. LaskaridouPresent study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,460 accessesView PDFCite
Research ArticleOpen accessIn the author namesA Causal Relationship between Financial Market Development and Economic GrowthAthanasios Vazakidis, Antonios AdamopoulosProblem statement: This study investigated the causal relationship between financial market development and economic growth for United Kingdom for the period 1965-2007 using a Vector Error Correction Model (VECM). Questions were raised whether financial market development causes economic growth or reversely taking into account the negative effect of interest rate. The objective of this study was to examine the causal … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 7,678 accessesView PDFCite