The purpose of this paper is to present a study of the evolution of accounting regulation within one country in the context of that country's historical development, the origins and motivations of the legal system and the state, and the subsequent outcomes in terms of accounting rules and...

The primary objectives of this paper are to critically analyze and extend a fundamentals-based investment criterion (HSBC's Rating to Economic Profit – REP) and to examine its ability to justify analysts' target prices. Although variations of this model are used extensively in practice, REP...

Abstract: This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from...