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Pumping wealth from developed nations. A Notional Balance sheet of USA, balances only with a Loss to the Assets(Debit). This … off-setting entry is a miscellaneous loss expense entry,in the Profit making US Income Statement. As a Prime Developed …
Persistent link: https://www.econbiz.de/10005556940
present the main aspects of corporate governance in Greece, contributing to the relevant growing body of literature, and (ii …) to place the current corporate governance developments and trends in Greece within the international debate, especially … governance debate and its implication at the EU level. Secondly, I describe the corporate governance framework in Greece in the …
Persistent link: https://www.econbiz.de/10005561586
We examine the transmission process of the policy rate to the lending and deposit rates in Greece for the period 1996 … of Greece into EMU in 2001. The bank rates become much more responsive to the policy rate in terms of impact multipliers …
Persistent link: https://www.econbiz.de/10005125020
the owners in the management. Family firm is the most common form of business in Greece. Hence, the governance structures … explore the main aspects of CG of family-owned listed companies in Greece. For this purpose, we apply a specific CG rating … on the current state of corporate governance in Greece. Each firm is rated among the 120 total number of companies (both …
Persistent link: https://www.econbiz.de/10005076961
condition its effective independence. Vulnerability may be real or accounting based. However, no matter its origin … paper analyses in the context of simple VAR model the interplay between capitalization, accounting rules and dividend …
Persistent link: https://www.econbiz.de/10005561101
now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …
Persistent link: https://www.econbiz.de/10005125491
This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...
Persistent link: https://www.econbiz.de/10005125996
of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …
Persistent link: https://www.econbiz.de/10005134717
Instead of relying on accounting principles and illustrative accounting examples, this paper examines the rationale for …
Persistent link: https://www.econbiz.de/10005134743
Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …
Persistent link: https://www.econbiz.de/10005408128