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- Alexandros Garefalakis is Chartered Accountant (Fellow of CPA), Management Accountant (CMA Diploma) and Business Cons... moreAlexandros Garefalakis is Chartered Accountant (Fellow of CPA), Management Accountant (CMA Diploma) and Business Consultant in numerous of companies and organizations. Also, he is a Assistant Professor at the Dept. of Business Administration and Tourism, Hellenic Mediterranean University (HMU). He holds a degree in Financial Applications, a Master degree in Accounting and Finance from University of Southampton and PhD in Accounting from Hellenic Open University. He has co-authored 2 books on Audit Accounting and Management Accounting issues. He has more than 60 publications in peer reviewed journals and participation in more than 21 national and international conferences. His areas of research interest include the quality of Narrative information of Financial Reportsedit
The concept of narrative portion is fundamentally multidimensional. The studies which investigate this issue are few and are divided into two categories. First, studies who used composite scores, provided by extra-financial rating... more
The concept of narrative portion is fundamentally multidimensional. The studies which investigate this issue are few and are divided into two categories. First, studies who used composite scores, provided by extra-financial rating agencies which just sum the scores of different facets of Annual Reports to provide an overall qualitative assessment and second studies who consider that the weights should be the same for all sectors. The aim of this paper is to draw attention to empirical problems arising when using such equally-weighted sums. This article proposes a novel weighting scheme of narrative portion with purpose to contribute to a better understanding of the complexity of composite indicators and to improve the quality of their outputs. The findings of this research suggest that rating must be based predominately on ESG factor-specific weightings and criteria. As a result, the weightings of ESG factors strongly agreed with the proposed scale of jantzi (2008) which suggest spe...
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PurposeThe purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is... more
PurposeThe purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as to obtain new ones more easily.Design/methodology/approachThis paper introduces a Multi-Criteria Decision Aid (MCDA) tool with the use of the PROMETHEE II method to formulate an alternative aggregate ESG quality approach. We conduct comparisons in a sectorial and regional based perspective during different exam periods before and after the implementation of International Financial Reporting Standards (IFRS), in an attempt to provide a robust framework for corporate disclosure reporting.FindingsThe findings are of particular interest to both scholars and decision-makers, including providers of corporate governance indices and rating agencies. The innovation of this paper lies among others in using the MCDA method with the ESG framework, which proposes a combination of qualitative and quantitative criteria, enabling experienced and/or not experienced analysts to avoid manipulating techniques in business information.Research limitations/implicationsThe sample of companies based on the US and Europe companies incorporating only large-sized ones.Practical implicationsFindings are of particular interest to both scholars and decision-makers including providers of corporate governance indices and rating agencies.Social implicationsBetter understanding features pay key importance for increasing the “quality” information in firms financial statements, especially after the use of IFRS in reporting standards.Originality/valueThe authors proceed to analysis using a multiple perspective use that is decomposed into the following options: (a) Time-period oriented option, (b) Regional-oriented option and (c) Sectoral-oriented option respectively.
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There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the... more
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing corruption) for transparency and accountability in public sector entities. The purpose of this study is to explore the attitudes of public servants in Greek municipalities before and after the introduction of the “EU Directive on Whistleblowing”. In particular, we investigate how the political, legal, organizational, and cultural environment within which Greek municipalities operate shapes negative employee attitudes toward whistleblowing. Primary data was collected through in-depth interviews with municipal employees from 2020 to 2023 before and after the incorporation of the “EU Directive on Whistleblowing” into the Greek legal system. Our findings indicate that municipal employees are skeptical ...
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The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small-... more
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized enterprises (SSMEs) either to acquire a strategic advantage or out of strategic necessity. With the assistance of a mathematical model, this study tries to identify SME service channels and assess potential impacts on social deposit banks’ performance. In the first stage, the proposed model estimates the predictive capacity of interpretive accounting variables (financial ratios) versus the interpreted accounting variable (future quarterly earnings before taxes (EBT)). Then, in the second stage, the SSME service channels were added to the earnings before tax model in terms of profitability measure, which informs corporate earnings before operating the business to account for the income tax attributed to it for the purpose of estimati...
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While individual SMEs may have a minor environmental footprint, their collective influence is characterized as significant. Through the dynamics of their employees, green human resource management can help SMEs reduce their environmental... more
While individual SMEs may have a minor environmental footprint, their collective influence is characterized as significant. Through the dynamics of their employees, green human resource management can help SMEs reduce their environmental footprint. However, SMEs face difficulties in implementing such strategies and achieving sustainable business continuity. The current research aims to propose the theoretical framework of a business model that will help SMEs adjust to the new environment, address their sustainable goals and gaps in the field, and build a resilient, agile business ecosystem. To approach the research issue, we used the R-based Bibliometrix tool. Using the Scopus database, 368 papers were selected and analyzed as part of the study’s five steps. Bibliometric tools such as Biblioshiny, VOSviewer, and R Studio have been used to illustrate the findings. The study’s findings highlight a few different factors that will serve as the foundation for the proposed model. Green co...
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Sharing Economy is widely used in recent years and describes the commercial activity through online platforms, where third parties transact with each other and provides access to available resources or to resources that they do not use... more
Sharing Economy is widely used in recent years and describes the commercial activity through online platforms, where third parties transact with each other and provides access to available resources or to resources that they do not use enough, with mainly financial motivations. Furthermore, Sharing Economy in collaboration with ESG archetypes can contribute to the sustainability of tourism and enables to the social well-being and economic growth of the sector. Thus, the aim of this study is threefold: (i) to investigate the role of the Sharing Economy and ESG practices in the well-being of Human Resources Management (HRM) in the tourism sector, (ii) to illustrate the research trends in the topic and (iii) to build a pillar framework for a culture well-being for businesses in the sector, which will be based on the principles of both Sharing Economy and ESG archetypes. To approach the research topic a five-step bibliometric analysis with R package has been applied. The bibliometric to...
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Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation... more
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards. The present article aims to provide a verified, weighted comparative maturity model. The suggested model has been constructed based on the methodology for constructing comparative maturity models and validated based on the Delphi method. The weights on each validated component have been calculated based on the summing of votes method. The study resulted in eight main components «scope», «corporate governance», «reporting mechanisms», «protection», «tone at the top», «organizational and human resource practices», «investigations» and «monitor and review» divided further into 18 elements. The suggested maturity model may provide a pathway for organizations to develop and maintain a r...
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Corporate social responsibility can assist in reducing the noise caused by pricing volatility and a lack of energy-efficient business solutions. The study’s objective is twofold: (i) to investigate the role of corporate social... more
Corporate social responsibility can assist in reducing the noise caused by pricing volatility and a lack of energy-efficient business solutions. The study’s objective is twofold: (i) to investigate the role of corporate social responsibility (CSR) in reducing volatility through the contribution of energy-efficient strategies; (ii) to identify research trends in the field that may indicate future research directions for the development of more dynamic strategies that will help in mitigating the impact of pricing volatility. A five-step bibliometric analysis was applied to address the research question. The findings were visualized by using bibliometric tools such as R Studio, Biblioshiny, and VOSViewer. Chinese academics have been revealed as pioneers in integrating CSR into corporate strategies to reduce volatility and support energy-efficient investments. Moreover, results indicate that financial institutions must embrace a new business model based on both CSR and environmental, so...
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The economic crisis in Greece has provoked a number of financial problems in Greek firms in all sectors. High tax rates, low payments and in sequence low demand for goods and services are a few of the problems confronted by firms and... more
The economic crisis in Greece has provoked a number of financial problems in Greek firms in all sectors. High tax rates, low payments and in sequence low demand for goods and services are a few of the problems confronted by firms and consumers. Within the framework of the Memorandum, a number of different corporate efforts have become a cornerstone of economic recovery. An effective and critical factor for venture success has validated the networking along with entrepreneurial competencies (Kyrgidou Mylonas, Petridou, & Vacharoglou, 2021). The present work makes an effort with the assistance of visual tools and descriptive statistics to unveil the role of a retail market firm in the developing economy of Greece. Using an analytical presentation of financial and innovation initiatives in the retail market store chain of Masoutis and based on our findings we confirm a positive contribution to the country’s economic growth in a disproportionate rate to the country’s economic performanc...
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PurposeWithin an effort of European Union (EU) policy to achieve carbon-neutral agriculture, the present study intends to explore the impact of carbon emissions generated by different sources related to agriculture namely energy used in... more
PurposeWithin an effort of European Union (EU) policy to achieve carbon-neutral agriculture, the present study intends to explore the impact of carbon emissions generated by different sources related to agriculture namely energy used in farming, by enteric fermentation and by fertilizers on agricultural income in 25 countries from EU.Design/methodology/approachIn order to evaluate the environmental – economic performance linkage for EU agriculture, we employ a couple of different widely used panel unit root tests explicitly Levin, Li and Chu, Im, Pesaran and Shin, ADF and PP Fisher Chi-square test cointegration test (Pedroni and Kao cointegration tests) and model estimation methodologies namely the FMOLS and DOLS and ARDL – PMG models.FindingsAll the cointegration techniques employed namely Pedroni, Kao test and Johansen Pesaran cointegration tests validate the existence of long run relationships. The most significant finding is the model estimation based on three different methodol...
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This paper reviews the empirical and theoretical literature on the field of corporate governance and internal audit in banking sector and other industries, presenting selected research from 1998 up to 2017. The review has two... more
This paper reviews the empirical and theoretical literature on the field of corporate governance and internal audit in banking sector and other industries, presenting selected research from 1998 up to 2017. The review has two contributions. The first aim is to examine how research on areas of corporate governance has evolved during these years (before and after the crisis period), by providing a comprehensive understanding of the existing research and the second, is to assess whether the research interest on these areas diverges due to trigger events i.e. Sarbanes–Oxley act of 2002, credit crisis of 2008 etc, detecting additional issues that could fill research gaps in the future.
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The adoption of International Financial Reporting Standards (IFRS) is now accepted by all researchers in the last decade at least. At the same time, researchers show particular interest in the impact of adoption of IFRS in several areas... more
The adoption of International Financial Reporting Standards (IFRS) is now accepted by all researchers in the last decade at least. At the same time, researchers show particular interest in the impact of adoption of IFRS in several areas of economic life and particularly in the banking sector. What IFRS offer is standardization in accounting principles based on which companies prepare their financial statements, which allow for comparisons of performance of companies around the globe. Investors and creditors belong to the long list of stakeholders of a business entity, who require information regarding specific companies and business sectors in order to make their decisions. Annual reports are a formal communication channel for the company to contact with its stakeholders and to report details about its performance and future progress. That is why annual reports include both quantitative and qualitative data; the former could take the form of figures, tables, and ratios, whereas the ...
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This study aimed to investigate the interactions between Bitcoin to euro, gold, and STOXX50 during the period of COVID-19. First, a bibliometric analysis based on the R package was applied to highlight the research trends in the field... more
This study aimed to investigate the interactions between Bitcoin to euro, gold, and STOXX50 during the period of COVID-19. First, a bibliometric analysis based on the R package was applied to highlight the research trends in the field during the period of the COVID-19 pandemic. While investigating the effects of the pandemic on Bitcoin, the number of cases of COVID-19 was used as a proxy. Using daily data for the period 1 March 2020 to 3 March 2020 and based on a vector autoregressive model, impulse response, and variance decomposition were utilized to analyze the dynamic relationships among the variables. The results revealed that the COVID-19 cases and gold hurt the exchange rate of Bitcoin to euro, while there was great volatility regarding the response of Bitcoin to a shock of STOXX50. The Granger causality test was constructed to investigate the relationships among the variables. The results show the presence of unidirectional causality running from new cases to STOXX50 and fro...
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Small and medium-sized businesses (SMEs) typically steer clear of implementing business intelligence (BI) systems because they feel that this sort of modeling is complicated and costly. But the market for business intelligence (BI) has... more
Small and medium-sized businesses (SMEs) typically steer clear of implementing business intelligence (BI) systems because they feel that this sort of modeling is complicated and costly. But the market for business intelligence (BI) has evolved quickly. New opportunities like cloud computing have greatly lowered prices and eventually made it possible to design integrated solutions that are only intended for SMEs. In addition to highlighting the research trends in the sector under investigation, this paper explores the function of business intelligence in enhancing the decision-making process and competitive advantage of SMEs. The research subject has been approached using bibliometric analysis using the R package. The display of the results was done with the aid of Biblioshiny and VOSviewer's bibliometric tools. The study highlighted that SMEs have started integrating Business Intelligence systems. However, a new business model that will combine business analytics and will ensure...
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Organizations may examine both past and present data with the aid of information management, giving them access to all the knowledge they need to make sound strategic choices. For the majority of contemporary enterprises, using data to... more
Organizations may examine both past and present data with the aid of information management, giving them access to all the knowledge they need to make sound strategic choices. For the majority of contemporary enterprises, using data to make relevant, valid, and timely choices has become a must for success. The volume and format of data have changed significantly over the past few years as a result of the development of new technologies and applications, but there are also impressive possibilities for their analysis and processing. This study offers a bibliometric analysis of 650 publications written by 1977 academics on the use of information management and big data analytics. The Bibliometrix function in the R package and VOSviewer program were used to obtain the bibliographic data from the Scopus database and to analyze it. Based on citation analysis criteria, the top research journals, authors, and organizations were identified. The cooperation network at the author level reveals...
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The paper explores the role of brand equity when pricing hypothetical brand extensions. Companies tend to use different pricing techniques for their products, and their pricing decisions are based on many factors, including image and... more
The paper explores the role of brand equity when pricing hypothetical brand extensions. Companies tend to use different pricing techniques for their products, and their pricing decisions are based on many factors, including image and category fit of the product with the existing image and products of the company. Brand extensions are usually investigated from a consumer perspective, focusing on the extension attitude, however, it is essential to understand the corporate decision-making process regarding pricing. Exploring this matter using quantitative research methods, the study provides empirical evidence that companies that have invested heavily in marketing actions in the past and have built strong brand equity over-time, show flexibility in the mark-up during the cost decision-making process of a hypothetical brand extensions. Variations in mark-up percentages are also observed when there is a difference in image and category fit of the extension to the original brand. However,...
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Research on shrinking cities shows continuous links between this phenomenon and the process of urban decline, which has been analyzed in many works, especially in Greece. The impact on urban development can be positive, while population... more
Research on shrinking cities shows continuous links between this phenomenon and the process of urban decline, which has been analyzed in many works, especially in Greece. The impact on urban development can be positive, while population growth over time is characterized by the degree of its convergence. The aim of this study is to gain a deeper understanding of the challenge of urbanization in large cities. The sample used in this effort consists of 117 Greek cities with more than 10,000 inhabitants in 1994, using econometric tools to identify settlements using Markov chain theory with data from 1994 to 2020 from the Hellenic Statistical Authority. Using Urban Hierarchy Research (UHR), a significant decline in Greek Urban Concentration (GUC) and a continuous increase in the population of small- and medium-sized cities were found. The Greek urban system is moving toward a distribution characterized by the seeding of relatively large cities. The study aims to open a broader research d...
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In recent decades, experts from all around the world have been increasingly interested in illegal conduct and corruption in financial organizations. Utilizing the illegal and corruption hypothesis, we investigate the core traits and... more
In recent decades, experts from all around the world have been increasingly interested in illegal conduct and corruption in financial organizations. Utilizing the illegal and corruption hypothesis, we investigate the core traits and trends of this phenomenon in European financial institutions. We also examined how specific aspects are incorporated into financial firms’ anti-corruption strategies. The current study makes an effort to comprehend the afore-mentioned challenges using the tools of scientometrics and data analysis. More precisely, our empirical analysis was based on 336 European financial institutions for the years of 2018–2020, and our study also employed bibliographic data from 687 scientific documents indexed in the Scopus database in 2010–2021. The R language’s Bibliometrix tool was applied to analyze the body of the existing literature. A binary logistic regression approach was used to analyze the data. While the goal of our empirical study is to unveil the factors c...
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Η έρευνα για την ποιότητα της ετήσιας έκθεσης χρηματοοικονομικών καταστάσεων και συγκεκριμένα του τμήματος των αφηγηματικών/λεκτικών πληροφοριών που ενυπάρχουν σε αυτήν έχει από καιρό υποτιμηθεί, κυρίως λόγω της έλλειψης κατάλληλων... more
Η έρευνα για την ποιότητα της ετήσιας έκθεσης χρηματοοικονομικών καταστάσεων και συγκεκριμένα του τμήματος των αφηγηματικών/λεκτικών πληροφοριών που ενυπάρχουν σε αυτήν έχει από καιρό υποτιμηθεί, κυρίως λόγω της έλλειψης κατάλληλων δεικτών που να επιτρέπουν μια αντικειμενική μέτρηση και ανάλυση των αφηγηματικών πληροφοριών των επιχειρήσεων. Η εργασία αυτή εστιάζει στην μέτρηση της ποιότητας του αφηγηματικού μέρους των χρηματοοικονομικών καταστάσεων, με τη χρήση δύο προτεινόμενων σύνθετων δεικτών, του μη-σταθμισμένου δείκτη Ma.Co.I και του σταθμισμένου δείκτη Ma.Co.Iw, σε μια πολύ σημαντική μεταβατική περίοδο αλλαγών για τα διεθνή λογιστικά πρότυπα αλλά και για τα πρότυπα της αφηγηματικής πληροφόρησης. Η μεταβατική περίοδος αυτή, ορίζεται, πριν την εφαρμογή των Διεθνών Λογιστικών προτύπων (2002-2004) και μετά την εφαρμογή των Διεθνών Λογιστικών προτύπων (2005-2007), ενώ οι γεωγραφικές περιοχές που επιλέχθηκαν ήταν η Βόρεια Ευρώπη, η Δυτική Ευρώπη και η ΗΠΑ. Τα αποτελέσματα της έρευνα...
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Environmental, Social, and Governance (ESG) criteria are novel and exciting tools of corporate disclosure for decision making. Using quantitative and qualitative analyses, the present study examined the key characteristics and trends of... more
Environmental, Social, and Governance (ESG) criteria are novel and exciting tools of corporate disclosure for decision making. Using quantitative and qualitative analyses, the present study examined the key characteristics and trends of ESG controversies in the European market. At the same time, it identified the controversies’ determinants. A bibliometric analysis was the qualitative method employed on the data derived from Scopus using Biblioshiny software, an R package. The quantitative analysis involved an international sample of 2278 companies headquartered in Europe from 2017–2019 being studied using a Generalized Linear Model. The findings of this research highlighted the role of the “S” and the “G” dimensions of the ESG controversies as the most crucial in affecting controversies. Women are under-represented in the business hierarchy, but their natural characteristics such as friendliness and peaceability lead to a low level of illegal business practices. However, independen...
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In this paper, the authors try to export an equation which describes the variation of kinematic viscosity in blends of diesel fuel with biodiesel. Using specific volume of these blends, the authors determine kinematic viscosity via method... more
In this paper, the authors try to export an equation which describes the variation of kinematic viscosity in blends of diesel fuel with biodiesel. Using specific volume of these blends, the authors determine kinematic viscosity via method ASTM D 445-06 using a capillary glass viscometer in order to study the contribution of quantity of biodiesel and convert the statistical data into mathematic relation as a specific formula, attempting to achieve an empirical evaluation. Trying to accomplish this, the authors studied the way how the values of variables are changed and whether a relation exists using dispersion diagrams. From the graphic depiction, the authors realized that the relation is linear and they proceeded to regression analysis. The analysis extracted the conclusion that the relation was strong and the values of the dependent variable kinematic viscosity was depended on a large percentage of the values of the mixture of fuels.
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Two centuries of Greek debt emergencies highlight the traps of depending on outside financing. Since its autonomy in 1829, the Greek government has defaulted four times on its outside creditors, and it was safeguarded in every crisis.... more
Two centuries of Greek debt emergencies highlight the traps of depending on outside financing. Since its autonomy in 1829, the Greek government has defaulted four times on its outside creditors, and it was safeguarded in every crisis. Firstly, this chapter demonstrates that cycles of outside crises and reliance are a perpetual topic of Greek present-day history—with rehashing designs: before the default, there is a time of substantial acquiring from remote private loan bosses. Secondly, it analyzes the period from 2008 in more detail to present and the role that the banks play in four times defaults. As reimbursement challenges emerge, foreign governments venture in, help to reimburse the private leasers, and request spending cuts and alteration programs as a condition for the authority bailout advances. Political obstruction from abroad mounts and a drawn out scene of obligation shade and monetary autarky takes after. At present, there is considerable evidence to suggest that a substantial haircut on external debt is needed to restore the economic viability of the country. Even with that, a policy priority for Greece is to reorient, to the extent possible, toward domestic sources of funding.
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The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most... more
The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their development and footprint in the business arena. With this study, we aim to propose a theoretical approach, via bibliometric analysis, of a new business model innovation that will be based on the triple-win formula of strategic agility, ambidexterity, and open innovation. Open innovation can help SMEs develop their ambidexterity and agility capacity and become more efficient, which can contribute to gaining competitive advantage. To approach this issue, a bibliometric analysis was conducted based on 606 articles that were published in the timespan of 2008–2021. The bibliometric analysis used various indicators such as the scientific production in the studied field, h-Index, co-occurrence collabo...
The efficient and sustainable exploitation of energy resources may secure a sustainable economic growth for different regions. However, the peripheries are subject to social, economic, and political constraints, with limited power over... more
The efficient and sustainable exploitation of energy resources may secure a sustainable economic growth for different regions. However, the peripheries are subject to social, economic, and political constraints, with limited power over energy management. The present work examines regional convergence in exploitation efficiency as synopsized in the GDP generated by energy and minerals in an era of the country’s efforts to shut down the lignite-run power production. With the assistance of panel unit root tests, we confirm non convergence of the variables employed, an expected result given the fact that different energy sources are being used for energy production by each different periphery, generating different economic results. In the second stage the methodology employed is a Bayesian vector auto-regressive model (BVAR) with an informative prior on the steady state. The particular methodology outperforms the conventional VAR methodology due to limited degrees of freedom. The Impuls...
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The farmers’ welfare and its interlinkages to energy efficiency and farm sustainability has attracted global scientific interest within the last few decades. This study examines the contribution of Agriculture 5.0 to the prosperity of the... more
The farmers’ welfare and its interlinkages to energy efficiency and farm sustainability has attracted global scientific interest within the last few decades. This study examines the contribution of Agriculture 5.0 to the prosperity of the farmers in the post-pandemic era and the gradual transition to an energy-smart farm. To obtain an insight into the attributes of Agriculture 5.0 and the emerging technologies in the field, Bibliometrix analysis with the use of an R package was conducted based on 2000 data consisting of peer-reviewed articles. The data were retrieved from the Scopus database. A bibliometric approach was employed to analyze the data for a comprehensive overview of the trend, thematic focus, and scientific production in the field of Agriculture 5.0 and energy-smart farming. Emerging technologies that are part of Agriculture 5.0 in combination with alternative energy sources can provide cost-effective access to finance, weather updates, remotely monitoring, and future ...
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Supply Chain Management is in the core of businesses’ operational activities worldwide. Its main purpose is the proper management of resources and the assurance of the sustainable operation of the economic entities. However, Supply Chain... more
Supply Chain Management is in the core of businesses’ operational activities worldwide. Its main purpose is the proper management of resources and the assurance of the sustainable operation of the economic entities. However, Supply Chain Management is exposed to breaches related to the code of conduct as well as fraud. Integrating the principles of Environmental, Social and Corporate Governance (ESG) can help build a healthy, sustainable, and resilient supply chain. The purpose of the research is twofold and refers to: (i) highlight those factors of the ESG that contribute to the decrease and mitigation of the fraud in supply chain and (ii) the business strategies that can be developed from businesses and can be based on ESG factors. In this context, a log-log model of multiple linear regression was proposed. Secondary data were extracted from the Thomson Reuters database. The model was based on 681 observations concerning companies operating in Europe. The results have led to the c...
Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to... more
Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Design/methodology/approach Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle. Findings Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model frame...
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The financial system consists without hesitation one of the most important determinants of the national economies worldwide. The changes and challenges that the financial institutions face have a great impact on the economic growth of a... more
The financial system consists without hesitation one of the most important determinants of the national economies worldwide. The changes and challenges that the financial institutions face have a great impact on the economic growth of a country as well as in the configuration of the economic environment of each market. A healthy market needs a stable financial system in order to convey capitals from the “surplus economies to the deficits ones” in order funds to be invested in the productive process. The structure and the function of the financial sector are differentiated from country to country and, as a result, there is a wide range of forms that financial institutions comprise. However, the main source of the economic growth and stability plays the banking sector. The latter goes at the very heart of the financial system and its influence in national economies is critical as it deploys effectively the funds in the economic cycle. The purpose of the current paper is to investigate...