Description: The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a ...

The ever-changing business environment, coupled with increased competition and rapid technological advances, exert pressure on businesses looking for modern ways of production and operation, based on their survival and ...

Management Commentary Index (Ma.Co.I) is a composite measuring index developed for the detailed evaluation of narrative disclosure quality, as this has been delineated by the Financial Accounting Standards Board—FASB and ...

Research on the quality of narrative information of annual financial reports has long been dominated by a lack of tools that permit an objective analysis of qualitative disclosure. This study is focused on accounting ...

This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and ...

The purpose of this article is to study key factors affecting export activity in the Greek manufacturing small and medium enterprises (SMEs). Under this condition the authors focus on four consecutive sectors of Greek ...

The economy of Cyprus was barely affected by the U.S. subprime mortgage debacle. The economic crisis in Cyprus was initially driven by fiscal mismanagement and subsequently by the failure of the government and its regulatory ...

The aim of the paper is to stimulate the discussion around the recent increase in NPLs across several industrial countries by proposing a remedy framework for the resolution of non-performing loans (NPLs). The framework ...

Η διεθνής οικονομική κρίση έχει επηρεάσει με πολλούς τρόπους τις ευρωπαϊκές χώρες. Για συγκεκριμένες χώρες, όπως η Ισπανία και η Ιρλανδία, οι αρνητικές επιδράσεις της κρίσης επί των εθνικών οικονομιών τους οφείλονταν στα ...

The branding policy of the UAE has been in a phase of constant transformation and evolution in terms of its constructive elements. The aim of this chapter is to assess the UAE’s evolution from a state whose branding was ...

The present article is an attempt to shed light on a plethora of research studies concerning bullying and acts of violence within school settings. Furthermore, a basic aim of the chapter is to present different facets of ...

One of the most powerful economies in the global economic system is Japan. Nowadays the global economic system is facing many economic and political challenges. Owing to the fact that Japan is one of the most powerful ...

e aim of the present study is to investigate the linguistic profile of patients with Primary Progressive Multiple Sclerosis (PPMS) in relation to linguistic deficits associated with specific brain areas. Ten adults with ...

Comprehension constitutes the main purpose of reading, one of the most important human skills. Furthermore, reading and therefore comprehension are perplexing procedures, that are built through the interaction of the ...

Introduction: Recent studies confirm the association of literacy di culties with higher risk of both childhood behavioral and mental disorders. When co-morbid problems occur, it is likely that each will require separate ...

The aim of the present study was to explore the impact of school year’s extension due to the coronavirus pandemic (COVID-19) by addressing test anxiety and by studying the coping strategies adolescents used to overcome it. ...

Introduction: Recent research has highlighted an increased rate of co-morbidity between the neurodevelopmental-behavioral disorder of attention deficit hyperactivity disorder (ADHD) and a variety of psychiatric disorders, ...

The manifestation of the world economic crisis at 2007 and its consequences have brought the European economy and, more specifically, the Greek economy in front of new challenges for adjustment to the new era. In 2010, ...

In recent years international trade growth has been slow. Although international trade is considered to have various benefits, such as access to international markets, rapid economic growth, higher competition, and ...

Το διεθνές οικονομικό σύστημα ολοένα και βαθμιαίως αλλάζει. Η Κίνα αποτελεί τον κυρίαρχο αντίπαλο των Ηνωμένων Πολιτειών της Αμερικής στο οικονομικό πεδίο. Η αντιπαλότητα μεταξύ των ΗΠΑ και της Κίνας έχει οδηγήσει την ...