2. Ερευνητικές - Επιστημονικές Δημοσιεύσεις του Ακαδημαϊκού Προσωπικού
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Πλοήγηση 2. Ερευνητικές - Επιστημονικές Δημοσιεύσεις του Ακαδημαϊκού Προσωπικού ανά Θέμα "Accounting"
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Τεκμήριο An accounting examination of the long-run performance of greek acquiring firms(2011) Pazarskis, Michail; Lyroudi, Katerina; Pantelidis, Panagiotis; Christodoulou, PetrosThis paper examines empirically the impact of M&As on the post-merger performance of Greek merger-involved firms in the long-run perspective. Τhe post-merger performance of an extensive sample of acquiring listed firms is investigated with accounting data analysis. For the purpose of the study, an explanatory set of 24 financial ratios (divided into five main groups) is employed, in order to measure firms’ post-merger performance. The results revealed that six out of all the examined ratios had decreased and showed, in general, deterioration in several business functions of merger-involved firms’ performance in the post-merger period.Τεκμήριο Earnings management and impairment asset accounting: the case of Greek Stock Exchange companies(2011-08) Laskaridou, EkateriniThe purpose of this paper is twofold: (a) to bring about issues of impairment accounting in the earning management context (b) to examine, if there is an evidence of statistically significant relationship between impairment discretionary charges and firms’ earning experience. Problem statement: Under Impairment accounting standard (IAS 36), new requirements for asset impairment are provided to satisfying accrued loss amounts. Earning Management through the use of asset impairments within constrains of taking accounting process results to “income smoothing” manipulation representing a) an external demand to meet earnings forecasts b) internal demand for communicating board’ level performance. We expect to obtain a fair view of the earnings quality and provide an answer on the prevailing content of asset impairment. The sample constituted by 202 firms, listed in the Greek Stock Exchange Market on the basis of impairment observations. We analyze the earnings levels for two groups of companies, impairers and non- impairers in both 2005 and 2006 years. Results and Conclusion: Findings suggest (a) firms recording impairment charges possess lower earnings than do their counterparts not recording write downs and (b) the impairment losses are likely reported as timely opportunity to taking “big bath” and increasing future earnings. However we estimate that Greek firms’ operating performance is engaged more by earning adjustments to a) taxable environment and b) new accounting rules, than to liable income strategies.Τεκμήριο Evaluation of the effectiveness of internal audit in Greek Hotel Business(2011) Karagiorgos, Theofanis; Giovanis, Nikolaos; Drogalas, GeorgeThere is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the business success. The main purpose of the present paper is not only to examine the issue in a theoretical level, but also to present empirical evidence for the interaction between components of internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and empirical literature, the results point out that all components of internal audit are vital for the effectiveness of internal audit and consequently in the business survival and success.Τεκμήριο Financial and Quantitative Issues in tourism: evidence from Greece(Self-editions (Αυτοέκδοση), 2020) Diakomihalis, Mihail N.; Diakomichalis, Nikolaos MariosA free (open access) book online regarding issues in Finance, Accounting, Economics, Taxation, Tax Evation, Management, Cost, Tourism Carrying Capacity and Tourism Satellite Account. Case studies from the Greek Tourism.Τεκμήριο Internal control system and management information systems(2008) Karagiorgos, Theofanis; Chatzispirou, Ioanna; Drogalas, GeorgeRapid changes in information technology and managerial practices in many organizations were forcing efficient internal audit as a tool for reducing the total risk. Simultaneously, information has become one of the most valuable assets of the corporation, and must be protected with care and concern, because business continuity and success are heavily dependent upon the integrity and continued availability of critical information. Within this framework of extremely fluid business environment, the objective of this research is to explore the existence and adequacy of internal control system in management information systems. The results point out that internal auditors pay attention to “traditional” risks that are associated with information systems’ security, while they should take into consideration risks and controls associated with the other units, in order to make information system audit’s function more effective, improving thereby the internal audit’s operation.Τεκμήριο The role of internal audit in Bank’s M&As(2012) Drogalas, George; Pantelidis, Panagiotis; Zlatinski, Paraskeui; Paschaloudis, DimitrisOrganizations have encountered rapid changes in economic complexity, expanded regulatory requirements, and technological advancements in recent years. These changes have given the internal audit function a set of expanded opportunities to support management and provide services to other organizational functions (Hass and Burnaby, 2006). Simultaneously, recently numerous mergers have been realized. While academics and practitioners have long discussed both internal audit and bank M&As, the relationship between internal audit and M&As continues to be an elusive concept. For this reason, this study aims to provide some insight on the contribution of internal audit to effective M&As procedure. The empirical results affirm the importance of internal audit on bank’s acquisitions activity.