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Purpose – The objective of this study is to formulate a model for forecasting the performance of firms in terms of trends in turnover, investments, exports, employment and flexibility, and to identify the principal correlations with selected dependent variables, such as the level of...
Purpose – To review the disclosure requirements for cash flow reporting in Greece and the willingness of Greek companies to voluntarily disclose cash flow information. Design/methodology/approach – The empirical research was conducted on a sample of 97 Greek firms listed in the Athens Stock...
Purpose – This paper reports an attempt to design a free cash flow version of the cash flow statement. In specific, the paper relates the comprehensive income concept to the definition of free cash flows and shows how free cash flows and residual income can be calculated from the cash flow...
Purpose – To examine, determine, investigate and compare the extent to which enterprises in Greece and Cyprus use the theoretical framework to evaluate investments which are the discouraging factors concerning the use of this framework with particular emphasis to investigate the type, size and...
Purpose – To attempt to relate the mean returns and price volatility of a selected sample of 30 companies listed in Athens stock exchange (ATHEX), to the introduction of the legal framework concerning corporate governance. Design/methodology/approach – The essence of this approach is...
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