Browsing EΛ.ΜΕ.ΠΑ. / HMU by Advisor "Samara, Angeliki"

Now showing items 1-5 of 5

  • The process of internal control in the individual parts of the company.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Maniorou, Eleftheria
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-01-20
    Nowadays, the business environment is occupied by changes in business activities. Every business must therefore develop such strategies and tactics that will enable it to respond to a complex environment and conditions of ...

  • Money laundering and tax evasion.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Kourkouti, Spyridoula
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-06-18
    Money laundering, which falls within the sphere of the black economy, is not a phenomenon of our times. However, the international dimensions it has taken over the years, as well as the multidimensional adverse economic, ...

  • The internal audit of shipping companies.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Gryllos, Georgios
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-04-14
    The phenomenon of globalization in nowadays and the increasing technological progress since the beginning of the 20th century, not only contributed to the rapid growth of businesses and economies, but also brought to the ...

  • The impact of deferred taxation (IAS 12) and the earnigs management in the economic statements of the Greek listed companies in the Greek stock exchange market.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Tsafaraki, Eleni
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-06-18
    This diploma thesis examines the phenomenon of profit manipulation (earnings management) through the method of accrual accounting and deferred taxation, meaning identified through IAS 12 and applied to all Economic entities ...

  • International Accounting Standard 12 and deferred tax in banking industry.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Iliadis, Konstantinos
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-05-18
    The purpose of the thesis is to present the role of deferred taxation in the financial statements of the four domestic systemic banks. In particular, it seeks to highlight the incentives and effects of deferred taxation ...