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Assessing accrual accounting reform in Greek public hospitals : an empirical investigation

Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183

transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the … example of this upcoming managerial trend, the Greek government introduced in 2003 the accrual basis accounting into public … accrual basis accounting standards in the Greek public Health sector. The second goal of the research is to investigate the …

Persistent link: https://www.econbiz.de/10009958063

Advertising bans

Motta, Massimo - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 1, pp. 61-81

I show that an advertising ban is more likely to increase — rather than decrease — total consumption when advertising does not bring about a large expansion of market demand at given prices and when it increases product differentiation (thus allowing firms to command higher prices). In this...

Persistent link: https://www.econbiz.de/10010148156

Do dividend announcements affect the stock prices in the Greek Stock Market?

Vazakidis, Athanasios; Athianos, Stergios - In: International journal of economic sciences and applied … 3 (2010) 2, pp. 57-77

This paper examines the reaction of the Athens Stock Exchange (ASE) to dividend announcements by a sample of firms listed at the FTSE/ATHEX 20 and FTSE/ATHEX Mid 40 for a fixed period 2004-2008. It also provides analytical information about the Greek Stock Market and the regulations underlying...

Persistent link: https://www.econbiz.de/10009958058

Factores determinantes del racionamiento de crédito a las PYMES : un estudio empírico en Andalucia

Larrán Jorge, M.; García-Borbolla Fernández, A.; … - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 2, pp. 63-82

research was based on information obtained from questionnaires sent to 816 companies and from the accounting information that …

Persistent link: https://www.econbiz.de/10009958316

Short-term effects of analysts recommendations in Spanish blue chips returns and trading volumes

García Blandón, Josep; Argilés Bosch, Josep Maria - In: Estudios de economía 36 (2009) 1, pp. 33-46

The purpose of this paper is to investigate the effects of stock recommendations in returns and trading volumes. Unlike previous research we have investigated the five most usual types of recommendations: buy, outperform, hold, underperform and sell. The methodology we propose is also different...

Persistent link: https://www.econbiz.de/10009959099

The impact of foreign stock exchanges on the main stock exchange indexes in Poland

Augustyński, Iwo - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 1, pp. 1-12

In this paper the author compared 13stock exchange indexes of American, British and German markets and determined their impact on Polish Wig and WIG20 indexes. The analysis proved that the British FTSE100 and FTSE250 as well as the German DAX had the biggest influence on the Warsaw indexes. The...

Persistent link: https://www.econbiz.de/10009959710

Ukrainian companies on the Warsaw Stock Exchange : current state and future trends

Perz, Paweł; Kaźmierkiewicz, Piotr; Dzyuma, Ulyana; … - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 4, pp. 100-137

As a result of globalization trends many businesses are able to raise capital not only in their domestic market, but also abroad. Among the stock exchanges which have managed to attract foreign companies is the Warsaw Stock Exchange. Over the past few years many companies from Ukraine have...

Persistent link: https://www.econbiz.de/10009959725

Credit market imperfections in the theory of credit rationing

Ślązak, Emil - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 4, pp. 76-91

The article aims at comparative analysis of the nature and dimensions of credit rationing on the grounds of theory of finance. The paper identifies the essence of credit rationing through the prism of its most important endogenous and exogenous prerequisites, assuming the lack of adequate...

Persistent link: https://www.econbiz.de/10009959727

The misinformation effect in financial markets : an emerging issue in behavioural fianance

Polak, Mateusz - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 55-61

The following paper is a theoretical introduction of the misinformation effect to behavioural finance. The misinformation effect causes a memory report regarding an event or particular knowledge to become contaminated with misleading information from another source. The paper aims to describe...

Persistent link: https://www.econbiz.de/10010078128

Foreign exchange market efficiency : empirical results for the USD/EUR market

Czech, Katarzyna Anna; Waszkowski, Adam - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 1-9

The aim of the paper is to verify whether the USD/EUR exchange rate market is efficient. The fundamental parity condition for testing foreign exchange market efficiency is represented by the uncovered interest-rate parity (UIP). Therefore, the UIP hypothesis verification accounts for the crucial...

Persistent link: https://www.econbiz.de/10010078132