Development and perspectives of the population of Greece: 1920-1985

[Δε διατίθεται περίληψη / no abstract available][Δε διατίθεται περίληψη / no abstract available

Development and perspectives of the population of Greece: 1920-1985

[Δε διατίθεται περίληψη / no abstract available][Δε διατίθεται περίληψη / no abstract available

La recherche sociale appliquee et la productivite en Grece, 1961-1971

[Δε διατίθεται περίληψη][No abstract available

IRIS: a DSS for multiple criteria sorting problems

This paper presents Interactive Robustness analysis and parameters' Inference for multicriteria Sorting problems (IRIS), a Decision Support System (DSS) designed to sort actions (projects, candidates, alternatives, clients, etc.) described by their performances on multiple criteria into an ordered set of categories defined a priori. It is based on the ELECTRE TRI sorting method, but does not require the decision maker (DM) to indicate precise values for all of the method's parameters. More realistically, the software expects the DM to indicate some constraints that these parameters should respect, including sorting examples that the program should reproduce. If the constraints indicated by the DM do not contradict each other (i.e. form a consistent system), then IRIS infers a combination of parameter values that reproduces all the sorting examples, indicating also the range of possible assignments of actions to categories that would be possible without violating any of the stated constraints. If the constraints are contradictory (i.e. form an inconsistent system), then IRIS suggests a combination of parameter values that minimizes an error function and identifies alternative ways to restore the system's consistency by removing some constraints. Copyright © 2005 John Wiley & Sons, Ltd

Stavroupolis revisited: The restudy of a mountainous Greek village

[Δε διατίθεται περίληψη][No abstract available

La recherche sociale appliquee et la productivite en Grece, 1961-1971

[Δε διατίθεται περίληψη][No abstract available

Impact of auditor tenure on audit quality: European evidence

This study examines the relationship of auditor tenure and audit quality in four European countries, namely Germany, France, Italy and Spain, with the innovative GMM (Generalized Methods of Moments) model during the period from 2005 to 2013.Two GMM methods are used with two alternative definitions of crisis – the main and the robustness method. The results agree regardless of the fact that some of the control variables are excluded in the robustness test.The results support the finding that in Spain, there is an impact of auditors’ long-term tenure on discretionary accruals, affecting auditors’ quality and independence indirectly. In addition, the crisis affected Germany and France as far as the change in negative and positive values of GDP is concerned. In this respect, the crisis affected the above two countries when the years before and after the crisis are considered as a robustness check. The results contain important implications for accountant regulators and policy makers

The effect of Corporate Governance Information (CGI) on banks’ reporting performance

Recent literature on Corporate Annual Reports (CAR) underlines that, in order to meet the changing needs of CAR users, more narrative (forward looking) information should be provided, with a focus on those factors that are liable for longer term value of banks financial performance. This papes investigates the Management Commentary portion (MC) and specifically the effect of Corporate Governance Information (CGI) on banks’ reporting performance mechanisms such as board structure, audit function, bank size and common equity.\ud \ud Return on Assets (ROA) ratio is used as a proxy to measure financial performance. The data sample comprises of 86 worldwide banks during the period of deep economic crisis (2008-2011). Novelty of the study is the search for the effect of core characteristics of corporate governance on banks’ performance during the financial crisis period. The research uses a Panel Estimated Generalized Least Squares (EGLS) regression model in order to examine the aforementioned effect. The results of this research suggest that boards’ independence strongly supports banks’ efficiency and operations, as well as external audit contributes positively to banks’ efficiency during the crisis period