Purpose: In recent years, the principle of the “comply or explain” approach has become the trend in corporate governance statements that are not fully compliant with national codes. This is because managers of companies deviating from corporate governance codes try to be lawful, providing...

In recent years, Private Clinics as well as State Hospitals (Healthcare Units) in Greece have been forced to find a method in order to arrive at their operational costs. The method Healthcare Units have selected is that of direct costing. The present article attempts to present the operational...

The financial crisis in Greece and other countries has resulted in an increasing concern over public debt and its viability throughout the world. The debt crisis in the Eurozone is still unfolding, as other European countries after Greece (such as Ireland) seek financial support from the rescue...

In this paper an attempt is made to analyze the financial position of the 7 first degree local authorities of the Prefecture of Aitoloakarnania after Kallikratis Project. For this purpose, all municipalities of the Prefecture were chosen, for the years 2011-2012 (the first years of the...

Football Clubs tent to manipulate their profits in order to obtain a license to participate in Championships, organized under the supervision of UEFA. This article examines, whether Football Clubs that compete in the Greek Super League and in European Competitions use earnings management...

The purpose of this paper is to illustrate the financial position of 16 first-degree local authorities in the Prefecture of Achaia (municipalities) with over 5,000 inhabitants that, according to the Presidential Decree 315/99, are obliged to use the accrual accounting system. These data concern...

This paper analyzes the data that compose the cost structure of Greek Hospitals. Moreover, an attempt is made to explore the main operating factors that affect the total cost of hospitals. This study, tries to contribute to literature in order to group into categories the expenses of hospitals,...

The effects of the 2008 financial crisis undoubtedly caused problems not only to the banking sector but also to the real economy of the developed and the developing countries in almost all around the globe. Besides, as is widely known, every banking crisis entails the corresponding cost to the...

In this paper, an attempt is made to compare the budgetary data with the outcomes of 15 first degree local authorities in the Prefecture of Achaia, which should be subject to a preventive audit by the Hellenic Court of Audit. More specifically, it refers to Municipalities with over 5000...