Material weaknesses in the internal control system of a company create more opportunities for managers to engage in opportunistic earnings management. In this study the authors investigate the relation between earnings management and disclosed material weaknesses in the internal controls, both...

A comparative study of two Greek cities, Chania and Kalamata, has been conducted regarding their creative potential. The cities are similar in many ways, i.e. regarding climate, goods produced, dependence on tourism etc, yet their cultural capital has been created through different patterns, and...