English Abstract: The health sector in Greece in recent years is undergoing various reforms. The financial crisis, which forced the reduction of the expenses of the Public Health Units, also contributes to this. Simultaneously with the introduction of Presidential Decree 146/2003, Accounting on...

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...