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...

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...

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,...

In this paper an attempt is made to determine the additional costs being undertaken by the University Hospitals of Greece in relation to those of General Hospitals. To determine the additional cost of University Hospitals, called teaching impact cost, a model of eight factors was constructed....

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...

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...

The aim of the present study is to compare the value relevance of accounting information under International Financial Reporting Accounting standards (IFRS) and Greek Accounting Standards (GAS) and to investigate whether the results are influenced from firm specific characteristics. Firstly, it...

The aim of the present study is to record the attitude of Greek listed companies towards the mandatory adoption of IFRS, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008. The 135 responses revealed the advantages of the...