Now showing items 41-60 of 303

  • The determinants of leverage in enterprises.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Fronimakis, Konstantinos
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 20-07-2014
    This paper examines the determinants of leverage and theories governing the capital structure. The first chapter is an introduction to the leverage, the second chapter analyzes the theories based but also affects this ...
  • Enterprise risk management (ERM) and effective implementation of accounting information systems (AIS): An empirical research.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Bournelis, Nikolaos
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 20-07-2014
    In a constantly changing and complex environment, businesses have to decide about critical issues based on the Information Systems. In this Thesis, we will try to examine the relationship and the connections between the ...
  • Corporate governance and accounting information systems.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manioudakis, Alexandros
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 20-07-2014
    As a concept the accounting information systems are distinguished by the breadth and level of service they offer to the firms. In close relationship and context, the adoption of the principles of corporate governance plays ...
  • Net operating assets and corporate returns.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Nikiforos, Ioannis
    Thesis advisor: Papanastasopoulos, Georgios
    Publication Date: 20-07-2014
    The purpose of this study is to investigate if the negative relation of net operating assets with stock returns, which is documented by Hirshleifer, et al. (2004) and Papanastasopoylos, et al. (2011), exists in the case ...
  • Social acounting and social security organisation.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kyriakaki, Aikaterini
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 20-07-2014
    The present paper explores the importance of the social function of democracy, of the social services and the benefits and rights that derive from them. The paper was written after taking into consideration the existing ...
  • The valuation of tangible fixed assets during the financial crisis, by the firms that are applying IFRS in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Almpantakis, Michail
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 20-07-2014
    In this diploma thesis, the impact of the debt crisis on the value of the tangible fixed assets of selected firms listed on Athens Stock Exchange is examined, by means of descriptive and inferential statistics. For the ...
  • Compensation of directors, senior management and the financial characteristics of firms.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kalomoiris, Nikolaos
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 20-07-2014
    In this paper we examine whether the size of the business, the annual return on assets and stock performance affect the compensation of the Chief Executive Officer (CEO) of large European companies, amid crises. Design / ...
  • The contribusion of accounting in management of hotel enterprises. A case study.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Marketakis, Nikolaos
    Thesis advisor: Sorros, Ioannis
    Publication Date: 20-07-2014
    Due to its large size and the many branches of exploitation, hotel business is divided into several sections so that it is organized properly and that its activities are managed correctly. In order to investigate the ...
  • Ownership structure and business profitability. Study of greek firms of listed on the ASE in period 2006-2010.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Tzagkarakis, Georgios
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    To examine whether the ownership concentration affect the firm performance of companies in Greece during the period 2006 -2010. Design/methodology/approach – Data were collected from the database of listed companies Thomson ...
  • Taxes and redistribution of income in Eurozone.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Papadaki, Georgia
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 20-07-2014
    The main objective of this thesis is to analyze and compare the tax structure of the 17 Member States of the Eurozone and to study the relationship of taxation to redistribution of income, while describing the main trends ...
  • The research and development expenses and market value.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Merkoulidis, Nikolaos
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    The present study mainly investigates the relationship between the amount of the research and development (R&D) expenditure and the value of a business. The research and development expenditure constitutes the bulk of the ...
  • Relationship between efficiency and vessels categories of the greek-owned shipping companies listed on the stock exchanges of New York.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mantalis, Georgios
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 20-07-2014
    This master thesis was compiled under the program of postgraduate studies¨"Accounting & Auditing‖ of Technological Educational Institute of Crete, accounting and finance department. We studied 17 Greek-owned shipping ...
  • 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 ...
  • Characteristics of audit committee and board of directors and the contribution of these to the quality of the audit committee effectiveness and the quality of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kornaraki, Sofia
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    In this paper, we make an effort to research and analyze audit committee's and board's characteristics and their between interaction. We took as sample of our data the largest companies in the UK Stock Market and specifically ...
  • Measurement of economic performance and social progress.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Meladakis, Nkolaos
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 20-07-2014
    The prevailing belief that economic growth is likely to identify with the overall development and social progress, in recent years tends to be eliminated. It is now generally accepted that human well-being occurs through ...
  • Accounting standardization and audit firms.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Papadourakis, Emmanouil
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 20-07-2014
    In this paper, the theoretical part examines the evolution of Accounting Standardization in Greece. The concepts of tandardization and Harmonization at the international level with the advantages and disadvantages they ...
  • 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 ...
  • 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 ...
  • 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 ...
  • The influence of enterprise resource planning systems (ERP) on business performance: Empirical Research.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Spinthakis, Georgios
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 22-07-2014
    The purpose of this paper is to study the influence of Enterprise Resource Planning Systems (ERP) on business performance of Greek companies. The literature review revealed a plethora of articles and studies that present ...