touristischen Entwicklung auf Lesbos (Griechenland), insbesondere unter den Gesichtspunkten der Strategien zur Regionalisierung der … Lesvos (Greece). It is focusing on the strategies for regionalization of food: labeling of regional products and creating of …

insight on the issue of accounting relevance within the context of an emerging capital market like Greece. According to our … stock prices, and second, to test for the effect of speculative intensity on the relevance of accounting information between … knowledge this is the first study which concerns speculation as an important factor of accounting value relevance in an European …

Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems … roles of accounting investigated are informed by Ansari and Euske's model. Findings – It appears that cash accounting … information prevails in the major function of decision making, with accrual accounting information playing a secondary role …

Purpose – The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also … evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision … potential of future ES applications in accounting practice.  …

information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to … best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process …

in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … explaining Greek firms' accounting decisions. Given that the accounting environment in Greece is similar to that prevailing in …Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating …

has improved under the new accounting regime, especially for companies with non‐Big 4 auditors. Originality/value – Prior …

‐earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross‐sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …