We correlate analysts' forecast errors with temporal variation in investor sentiment. We find that when sentiment is high, analysts' forecasts of one-year-ahead earnings and long-term earnings growth are relatively more optimistic for "uncertain" or "difficult-to-value" firms. Adding these...

В данной статье рассматривается проблема составления отчетности предприятий по требованиям международных стандартов. Проведен сравнительный анализ...

Financial performance measures are often criticised for being biased measures of a company's true performance and setting the wrong incentives. Modern performance measurement systems hence focus not only on financial measures but try to plan and control the firm in a more balanced way by using...

This study contributes to the setting/industry specific metrics vs. the SERVQUAL metric debate. It also revisits the causality of relationships between customer loyalty dimensions and the effects of customer satisfaction on the latter. Evidence drawn from Greek banking, was analysed under a...

The study analyses the effect of operating and financial risk and other factors such as profitability, liquidity, dividend payout, size and growth on systematic risk for Greek listed firms, after Greece's entrance in the Monetary Union. The study also examines whether the explanatory power of...