This paper seeks the possible existence of conservatism in the Greek financial sector over a period that spans between 1999 and 2008, and whether the level of conservatism has changed during this period. It also investigates the impact of conservatism on the value relevance of earnings by...

Purpose: The purpose of this paper is to examine if the development of a simple set of relevant standards for SMEs is in the best interest of all SMEs. Design/Methodology/Approach: In June 2004, the IASB published a Discussion Paper, Preliminary Views on Accounting Standards for Small and...

The Multidimensional Exploratory Evaluation of the TAXIS Usefulness was performed using a questionnaire that consisted of subject questions (variables), each one of which comprised a set of clarifying sub-questions, in the form of an evaluation scale. The answers (data) were supplied by the...

This paper employs the statistical cost accounting method on a sample of 36 domestic and 44 foreign banks operating in the UK over the period 1996-2002 to examine the relationship between profits and asset-liability composition. The sample was initially split into high and low profit banks by...

This paper employs the statistical cost accounting method on a sample of 36 domestic and 44 foreign banks operating in the UK over the period 1996-2002 to examine the relationship between profits and asset-liability composition. The sample was initially split into high and low profit banks by...