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8 results for “Greek accounting”
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Research ArticleOpen accessEvery word in the titleThe Impact of the Greek Economic Crisis on the Greek Construction Companies. Back to Basics: tHe Statistical Cost Accounting ModelEriotis Nikolaos, Kalantonis Petros, Papadopoulou Eleni et al.This study applies to the statistical cost accounting model to capture the impact of the Greek economic crisis on the returns of the Greek construction sector using the published financial statements of the construction firms listed on the Athens Exchange during 2005-2011. The evidence from our analysis suggests that the construction sector has been affected by the Greek crisis since … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 7,739 accessesView PDFCite
Research ArticleOpen accessIn the keywordsMeasuring Investors' Reaction to the Adoption of International Financial Reporting Standards in Greece, Using a Market-Based ModelAthanasios Vazakidis, Stergios AthianosProblem statement: The aim of this study is to highlight the main differences between International Accounting Standards and Greek accounting, The sample constituted by 90 randomly selected Greek companies which are listed in Athens Stock Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS. Approach: The use of capital asset … …American Journal of Economics and Business Administration, Vol. 2, Issue 1 · 31 Mar 2010 · 7,538 accessesView PDFCite
Research ArticleOpen accessIn the abstractTime-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
Literature ReviewOpen accessIn the abstractAccounting Systems and Classifications: The Case of GreeceAthianos Stergios, Stylianou TasosIn this study, we are trying to analyze the Greek accounting system and its features like the legal system, the taxation, the creative accounting the role of culture and the banking system. The legal system of Greece belongs to the code law family. Historically, the Greek accounting and commercial law have been heavily influenced by various French events and facts. … …American Journal of Applied Sciences, Vol. 16, Issue 11 · 24 Dec 2019 · 7,593 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,086 accessesView PDFCite
Research ArticleOpen accessIn the abstractDETECTING 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 abstractThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDFCite
Research ArticleOpen accessIn the abstractActivity-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