Author

Vazakidis Athanasios

Department of Applied Informatics, University of Macedonia, Thessaloniki, Greece

3 articles in our journals

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Research ArticleOpen accessDETECTING 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 PDF Cite

Research ArticleOpen accessStock 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 PDF Cite

Research ArticleOpen accessThe 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 PDF Cite