Μεταπτυχιακές εργασίες / Master Theses: Recent submissions

Now showing items 201-220 of 303

  • 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 ...

  • 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 ...

  • Internal audit of banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kallitsounaki, Paraskevi
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    Nowadays, the role of the financial institutions, that the release of the money market and the capital movement through the single European market has changed the economic system, is remarkable. The stability of the financial ...

  • 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 ...

  • Business bnakruptcy prediction.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Zografaki, Dimitra
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    This thesis studies the problem of firm’s bankruptcy prediction. It includes three chapters. In the first chapter, the most significant prediction models of business bankruptcy, which were presented by Beaver and Altman, ...

  • Analysis of financial statements and investigate the sustainability of OFI FC in 2006-2011.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manousaki, Maria
    Thesis advisor: Thanos, Georgios
    Publication Date: 18-07-2014
    Sports are attracting interest from a significant proportion of the population in developed societies across the globe. This interest is multiple times the common denominator of the economic importance of sport which, ...

  • How the financial reports contributed to the financial crisis?

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mpouza, Maria
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    The current paper constitutes a thorough research and analysis on the way that the banking circumstances and the audits affect the current economic crisis on the banking industry. We will examine to what extent the current ...

  • Investigating the impact of ERP systems on management accounting and internal control. Empirical research.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Athanasaki, Marilena
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    Today’s rapidly changing and highly competitive business environment, in conjunction with the technology expansion, put pressure on enterprises to search for new ways to survive and succeed. In order to ensure both their ...

  • Culture and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vrontaki, Styliani
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this research is to investigate the relationship between culture and tax evasion. More specifically, we present, discuss and analyze the impact of a) civilization and institutions operating in the contexts ...

  • An empirical investigation of effect of enterprise resource planning systems (ERP) in business performance: The case of Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Meletaki, Maria
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this paper is to investigate the effect of Enterprise Resource Planning Systems (ERP) in business performance. In the frames of the present work, we make an effort of a presentation of the performance and ...

  • Institutions, institutional change and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manias, Ioannis
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this study is to present the outline of the theory of institutions and institutional change, and the way that institutions react on the economic growth of a society and of a state in general. Specifically, ...

  • The effect of the composition of the board and the audit committee to determine the remuneration of the external audit fees.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Katsoulaki, Marina
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 18-07-2014
    The purpose of this paper is to examine whether the existence of an audit committee as well as its characteristics are associated with higher external audit fees. The data used in this study were collected from the database ...

  • Corporate governance and audit in banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vardaki, Elisavet
    Thesis advisor: Iatridis, Georgios
    Publication Date: 18-07-2014
    The purpose of this study is to present the need to control the banks, the benefits of implementing internal control systems in banks and governments toadapt to the requirements of the provisions of the regulatory framework. ...

  • Internal audit and its importance in the enterprise’s viability. An empirical study.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Koutsou, Athanasia
    Thesis advisor: Iatridis, Georgios
    Publication Date: 18-07-2014
    Subject of the present research is the contribution of the internal audit control to the increase of the outcome and the development of a company through a survey of the relevant bibliography and the practical study. The ...

  • Determinants of working capital.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Archavli, Eleni
    Thesis advisor: Syriopoulos, Kvnstantinos
    Publication Date: 10-08-2014
    Purpose: The purpose of this thesis is to investigate the effects of the determinants of working capital on the efficiency, profitability and market value of firms Methodology: This research approach is based on the ...

  • Cash holding determinants. Empirical research on industrial firms listed on the Athens stock exchange (ASE) before and after the crash of 2008.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Zografaki, Maria
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 18-07-2014
    The appropriate level at which a company maintains its cash holdings is an important factor for its smooth operation, as it relates directly to the ability of the company to meet the operating and the investment needs. The ...

  • Modern methods of financial control and performance budgeting. The contribution to a sound financial management.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Pagkos, Nikolaos
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    To ensure a proper and an effective management of the limited available public funds, it requires from states to adopt modern financial methods. This dissertation presents the modern methods of financial control and ...

  • Expenditure on research and development and firm performance: An empirical investigation of the high-tech industry (software and hardware) in the EU.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Pantagakis, Emmanouil
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 18-07-2014
    In the modern globalized economy, R&D (Research & Development), play a key role towards technological and economic growth, both on a national as well as on a firm level. The firms in their effort to optimize competitiveness ...

  • Financial characteristics of companies that audited by large audit firms.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mastorakis, Marinos
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this study is to examine which financial characteristics are linked with the choice of a big audit firm with further investigation the association with free cash flows (FCF). The data used in this study were ...

  • Audit committee, internal audit as meckanism of corporate government.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Magripli, Evangelia
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this paper is to explore theoretically and analyze the role of the audit committee and the internal audit, as mechanisms of corporate governance in order to determine and evaluate their separate and joint ...