European Research Studies

European Research Studies publishes articles on the economic and financial sectors in Europe.

Articles from Vol. 14, No. 3, July

Ensuring the "True and Fair View Principle" of Banks' Financial Statements after the Introduction of the Application of IFRS: The Case of Greece
1. Introduction In a highly volatile economic environment, like the one we are facing nowadays, there is a need, increasing day by day, for adequate and reliable information from companies of all economic sectors, in a way that everyone would be...
Evaluation of Operational Programme "Competitiveness" in the Frames of the 3rd Community Support Framework (CSF)-Action 2.11.2
1. Introduction In the period of economies' internationalisation, of rapid changes and intense technological developments, the key for the development and improvement of enterprises' competitiveness constitutes the promotion of productivity via...
Financial Crisis, Ownership Effect and Investors Sentiment: Empirical Evidence from the Banking Sector in Greece
1. Introduction According to the Efficient Market Hypothesis (EMH), Fama (1970), (1976), asset prices reflect fully and instantaneously all relevant available information in a rational, i.e. in accordance with economic theory, manner and factors...
Global Crisis and Country's Competitiveness: Lessons from Indonesia and Malaysia
1. Introduction The global financial crisis in 2008-2009 has varying impacts for countries in South East Asia. The crisis began from the failure in the US financial market in the late 2007 and then it has a contagious effect to many countries related...
Measuring a Bank's Financial Health: A Case Study for the Greek Banking Sector
1. Introduction After the recent financial crisis a new round of market turmoil on the occasion of the financial indebtedness of the Greek public sector has began. The rating agencies failed to provide helpful insights on the main causes of the...
Organization Politics and the Role of Accounting
1. Introduction Max Weber (1968) was first to introduce the issue of division of work and link it to the related issue of power. Organisational divisions may have different tasks, but they are usually interdependent. Staff from various departments...
TENT-T Priority Projects: Where Do We Stand?
1. Introduction It is also in the quality and extension of networked transport infrastructures, although not only in this, that the character of a State can be assessed. With the single market in existence and the single currency in circulation,...
The Role of IT-Focused Business Incubators in Managing Regional Development and Innovation
1. Introduction The term 'innovation' can be defined as the successful exploitation of new ideas, often involving new technologies or technological applications. Its importance lies with the fact that it can deliver better products and services,...
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