Browsing Μεταπτυχιακές εργασίες / Master Theses by Keywords "οικονομικές καταστάσεις"

Now showing items 1-9 of 9

  • Analysis of financial statements for medium and small entities after the implementation of law 4308/2014. Case study.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Pagkalou, Nektaria
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2018-06-05
    The financial statements are compiled and published at the end of each accounting period by management of the entity, under a given accounting framework, in order to inform and guide interested users. The aim of this paper ...

  • Sustainability of the listed hotel firms in the Athens Stock Exchange from 2007 to 2011.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Tzagkarakis, Eleftherios
    Thesis advisor: Thanos, Georgios
    Publication Date: 22-07-2015
    The present study examines the viability of the listed hotel firms in the Athens Stock Exchange according to their financial statements of the period 2007-2011. Furthermore, the behavior of the debt of the companies was ...

  • International differences in accounting standardization and comparability of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Danelaki, Maria
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 2016-12-20
    The purpose of this paper is the depiction of whether or not variations in the quality of information given in America using the (US GAAP) Generally Accepted Accounting Standards, and in Europe with the use of (IAS / IFRS) ...

  • The effect of the certified public accountants comments on assessment of enterprises value

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Tsavallos, Stavros
    Thesis advisor: Sorros, Ioannis
    Publication Date: 2016-04-11
    Nowadays, living in an age of crisis, companies are trying to survive in these difficult circumstances in various ways, and also the role of audit by the Auditor in controlling these companies continues to grow. In this ...

  • The contribution of internal audit in avoiding the earnings management of the financial statements: the critical and empirical approach.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Zacharioudakis, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2019-05-13
    Purpose: The current dissertation investigates the relationship between corporate governance mechanisms and earnings management. More emphasis is given on the role of internal audit and particularly on the role of the audit ...

  • The beautification of financial statements and the role of IFRS.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Lionaki, Athina-Maria
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2017-09-08
    In modern societies the phenomenon of beautification of Financial Statements has been intensely preoccupied regulators, investors and general users of financial statements. This phenomenon has given rise to several studies ...

  • Methods of analysing financial statements and valuating stocks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Drakoulis, Michail
    Thesis advisor: Zisis, Vasileios
    Publication Date: 22-07-2015
    The aim of this work is to investigate a possible connection between the model variables of stock valuation and stock market price. Empirical research will be conducted and two multi-variate regression models will be ...

  • The accounting financial statements as a bankruptcy prediction tool in the pharmaceutical industry.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kypriotaki, Maria
    Thesis advisor: Sorros, Ioannis
    Publication Date: 26-02-2015
    People, wanting to feel secure and certain for their financial status, have always been trying to predict the future and the menaces which could drive a company to economic hardship and finally to company bankruptcy. ...

  • The characteristics of the board, the audit committee and the quality of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Giotis, Nikolaos
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    The purpose of this study is to investigate the association between firms' financial reporting quality and corporate governance characteristics. In particular, this research examines whether board and audit committee ...