This paper reviews the empirical and theoretical literature on the field of corporate
governance and internal audit in banking sector and other industries, presenting selected …

The research explores the extent to which the implementation of International Financial
Reporting Standards (IFRS) in the Greek banking sector has affected its financial and …

Abstract Management Commentary Index (Ma. Co. I) is a composite measuring index
developed for the detailed evaluation of narrative disclosure quality, as this has been …

This study empirically investigates the relationship between independent directors' cash
compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and …

Purpose: The purpose of this article is to investigate the importance of using financial ratio
analysis following the adoption of International Accounting Standards. Design/methodology …

Manufacturing Firms’ Performance and Productivity: Evidence from North and South
European, Scandinavian and Balkan Countries Page 1 Theoretical Economics Letters, 2016 …

A study of the banks’ efficiency in crisis: Empirical evidence from Eastern Europe, Balkans and
Turkey. Page 1 Journal of Governance and Regulation / Volume 7, Issue 3, 2018 8 A STUDY …

This study focuses on the role of business cooperation and firms' exporting activity as the
determinants of Greek manufacturing SMEs' innovative extend use, contributing to the …

Embora a temática de alisamento de resultados, tendo em conta a utilização de
imparidades de crédito (LLP), tenha sido objeto de diverso debate e investigação no setor …

International accounting frameworks: The convergence of corporate financial statements Page 1
Journal of Governance and Regulation / Volume 7, Issue 3, 2018 47 INTERNATIONAL …