Μεταπτυχιακές εργασίες / Master Theses: Recent submissions

Now showing items 261-280 of 303

  • Ownership and corporate performance of shipping companies in New York stock exchanges.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Drakonakis, Ioannis
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 22-07-2014
    The purpose of this study is to analyze the performance of the major shipping companies listed in New York Stock Exchanges (NYSE). Furthermore, this paper examines the ownership structures and how these affect the corporate ...

  • Sticky costs and earnings forecasts.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kokotakis, Vasileios
    Thesis advisor: Sorros, Ioannis
    Publication Date: 20-07-2014
    Cost behavior is one of the most important aspects of profit analysis for managers. Prior studies recognize the traditional model of fixed and variable costs. The traditional model of cost behavior assumes that costs are ...

  • Internal control evaluation and establishment of an internal audit department in Greek unlisted small and medium sized enterprises.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Louloudi, Eleni
    Thesis advisor: Xarisis, Charilaos
    Publication Date: 26-05-2015

  • The protection of consumer banking services.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Makrygiorgakis, Georgios
    Thesis advisor: Iatrakis, Georgios
    Publication Date: 26-02-2015
    During the last two decades,the financial environment,(which they operate mainly financial institutions), is changing rapidly through intense competition,liberalisation/globalisation of markets, development of information ...

  • The effects of mergers and acquisitions on business growth.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Nikolidakis, Eftychis
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 22-07-2014
    The purpose of this study is to investigate empirically the effects of Mergers and Acquisitions (M&As) on firms’ growth. In particular, this research examines whether M&As affect the size of the firms which have taken part ...

  • The relationship between cloud computing and small and medium sized enterprises in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sklavos, Athanasios
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 20-07-2014
    This work investigates the relationship between cloud computing and businesses, especially small and medium sized enterprises in Greece. Cloud computing, apart from some significant disadvantages, presents particular ...

  • The consolidation plan of business by the law 4013/2011.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Papoutsaki, Vasileia
    Thesis advisor: Iatrakis, Georgios
    Publication Date: 22-07-2015
    The law 4013/2011 that was published in the Government Gazette on 15 September 2011 refers to two parts : The first part concerns the creation of a single independent Beginning of Public Conventions Procurement and Central ...

  • Earnings management in capital intensive companies.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vourgourakis, Emmanouil
    Thesis advisor: Iatridis, Georgios
    Publication Date: 20-07-2014
    The purpose of the present study is the investigation of the phenomenon of corporate profits‟ manipulation in capital intensive companies. To achieve this goal, the concepts of earnings manipulation, creative accounting, ...

  • Study of the introduction of preventive and repressive control of the Municipal Water and Sewerage Companies (DEYA) under L. 3852/10 Kallikratis.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Parasyri, Eirini
    Thesis advisor: Charisis, Charilaos
    Publication Date: 16-02-2015
    This research deals with the study of the implementation of preventive and repressive audit in Greek Municipal Water and Sewage Organisations (DEYAs) after application of the Kallikratis law. For this purpose, an investigation ...

  • The audit on the financial statements of companies. How and who carried the risk of failure.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sifakis, Georgios
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    This dissertation deals with the audit conducted on the financial statements of enterprises, while researching the risk of the audit’s failure, that increases by the manipulations and the irregularities of the auditees. ...

  • Redefinite poverty as risk and vulnerability.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Chatzigeorgiou, Georgios
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 22-07-2014
    This assignment addresses the issue of poverty. Specifically, its main theme is “the redefinition of poverty as a risk and vulnerability”. Its objective is to highlight the poverty issue which afflicts mankind, and to ...

  • Falsification of financial statements and certified public accountant audits.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Datseris, Georgios
    Thesis advisor: Sorros, Ioannis
    Publication Date: 22-07-2015
    Each kind of illegal accounting interference which is perpetrated in order to prettify the financial statements is undoubtedly the greatest form of fraud in the modern business environment. This phenomenon which becomes ...

  • Effectiveness of internal control systems in the banking sector.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Gianneri, Sofia
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    The radical changes in market rules render the presence of internal audit of a business necessary. The owners of each and every business or institution rely more and more on the department responsible for internal audit ...

  • Costing and Management Accounting with the systems ERP.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Melesanaki, Anna
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 22-07-2015
    In this paper investigates the relationship between of Management Accounting and Cost Accounting with the systems ERP. This approach was made through qualitative research examining six major companies which are mostly ...

  • Bank deposit of money and other assets.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Delimani, Argyro
    Thesis advisor: Iatrakis, Georgios
    Publication Date: 21-07-2015
    This paper has the objective of bank deposit cash and other assets and investigates its legal existence and its contribution to trading relationships and modern markets’ function. Considering money and banks as cornerstones ...

  • Cultural diversity and enterprises performance.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Iliou, Anastasia
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 20-07-2014
    Internationalization of enterprises constitutes a major subject because it can affect their profitability – performance. This happens because when a firm internationalizes, it gets in touch with other countries that are ...

  • The independence, the role and responsibility of the external auditor of private companies.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vlachakis, Emmanouil
    Thesis advisor: Iatridis, Georgios
    Publication Date: 25-02-2015
    Independence is a notion of great importance. Independence means that the external auditor remains unbiased to any economical or other kind of relationship with the unit being checked. Based on several generally accepted ...

  • Corporate governancee and Chief Executive Officer’s (CEO) compensation.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Drakonaki, Eleni
    Thesis advisor: Arvanitis; Stavros
    Publication Date: 22-07-2015
    This paper aims to examine the factors on which the Chief Executive Officer’s (CEO) compensation depends and especially to define how it is affected by the size and performance of the firm. The data for this paper were ...

  • Corporate tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Metaxas, Georgios
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 26-01-2009
    In this paper we consider the phenomenon of corporate tax evasion in Greece. Tax evasion is one of the most important issues that the Greek economy and society is facing today. Current literature and research seems to focus ...

  • The implementation of international auditing standards in private and public sector: Advantages of harmenination of auding methology.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mpraimllari, Elena
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    The purpose of this paper is to study the application of International Accounting Standards in the private (audit firms) and public sector (SAIs) and present their advantages and disadvantages. ix We studied extensively ...