This paper uses a valuation framework for a sample of firms from four European countries (France, Germany, Netherlands, and United Kingdom) to examine how are their accounting income and book value of equity perceived by the respective capital markets after taking into account industry effects....

This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...

This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...

In this study we examine the validity of the earnings - book value capitalization (EBVC) model in the European banking sector. We perform cross section tests using a sample of credit institutions from 21 European Union countries. Moreover, we split our sample into code law and common law...

This study examines the association between stock prices and tax credits for new investment, which appear in the balance sheet as a tax-free reserve. A number of valuation models were developed for companies listed on the Athens Stock Exchange during the period 1990 - 1994. The empirical...

This paper assesses the impact of mandatory IFRS adoption in Greece. Our research is motivated by an ongoing debate about the efficacy of enforcing high quality accounting standards in controversial economies with unfavorable economic infrastructures. We perceive Greece as a representative...