Papers by Georgios Mantalis
Based on Regulation No. 1606/2002 from the 1st January of 2005 all the stock
exchange quoted comp... more Based on Regulation No. 1606/2002 from the 1st January of 2005 all the stock
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality
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The civil aviation, is an industry evolving at exponential speed despite the significant problems... more The civil aviation, is an industry evolving at exponential speed despite the significant problems that faces in the last decade (increase of oil price, terrorist attacks etc.) An important feature of aviation firms and generally all companies, is that their size reflects their efficiency and in general their economic growth. In this era of financial crisis, liquidity is a significant factor for the stabilization and growth of economic organizations. Therefore, the examination of cash flows as indicator of liquidity limitations is necessary for the measurement of firms' profitability. In this study, we tried to see whether the efficiency of size of European and American airlines listed firms, depends on their growth and cash flows from investment activity
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The cost behavior is one of the most important aspect of the analysis of businesses profitability... more The cost behavior is one of the most important aspect of the analysis of businesses profitability. The traditional model of study of its behavior requires strict proportion with the level of activity, something that is not shared by modern studies. To understand better the behavior of asymmetric cost, our work examines the behavior of the Greek retail food, beverages and tobacco companies. We studied 438 limited companies for a period of 12 years, and noticed that a 1% increase in sales, leads to an increase of 1.011% of the cost, while the corresponding reduction lowers the cost of sales by 0,905%. The industry addressed by our study, has a direct relation to all households. So, it is important the industry to be studied further, in order to give more opportunities and benefits for consumers and state.
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This master thesis was compiled under the program of postgraduate studies “Accounting & Auditing”... more 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 companies listed on New York exchanges and the time period of our study is from the year 2007 until 2011.
Study has been done by two way. The first way included the analysis through financial ratios (Total Asset Turnover, Inventory Turnover, Receivable Turnover, Payable Turnover, ROA and ROE) and the second one includes the model BCC (input oriented) of the Data Envelopment Analysis.
According to the conclusion of the thesis, the year 2008 was the most efficient year and the firms which are activate in the transport of bulk freight were more efficient than those which carrying liquid and liquefied freight. These results are confirmed by both methods of study.
There are lots of contradictions between the two methods, in companies individual results. But this is something that is found on the literature. Generally, the studied companies had a downtrend in the period of our study.
Keywords: Freight market, Efficiency, Data Envelopment Analysis, Greek shipping, Vessels categories.
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"With the continuous and drastic changes due to the economic crisis, along with the increasing ma... more "With the continuous and drastic changes due to the economic crisis, along with the increasing market demands, major reforms are initiated in the healthcare sector in order to improve the quality of healthcare and operational efficiency while reducing costs and optimizing back-end operations. ERP systems have been the basic technological infrastructure to many sectors and healthcare is no an exception. The main objective of this study is to discuss how the adoption of ERP systems in healthcare organizations improves their functionality, simplifies their business processes, assure the quality of care services and helps their management accounting and controlling. The current work, also, presents the steps required for the implementation of an ERP system in healthcare organizations.
"
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Conference Proceedings by Georgios Mantalis
Transport industry is a very important factor for country's development in various fields. One of... more Transport industry is a very important factor for country's development in various fields. One of them is economic, since the development of transport reinforces the trade relationships between countries and companies. This helps countries and firms to utilize the competitive advantage which may have. Therefore, the volume of transport carried out by countries could reflect their growth. This study aims to examine the efficiency (by ship class) of Greek-owed shipping companies, listed on New York stock markets. The analysis was performed via BCC model of Data Envelopment Analysis (inputs orientation).
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Drafts by Georgios Mantalis
Based on Regulation No. 1606/2002 from the 1st January of 2005 all the stock
exchange quoted comp... more Based on Regulation No. 1606/2002 from the 1st January of 2005 all the stock
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality
Bookmarks Related papers MentionsView impact
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Papers by Georgios Mantalis
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality
We studied 17 Greek-owned shipping companies listed on New York exchanges and the time period of our study is from the year 2007 until 2011.
Study has been done by two way. The first way included the analysis through financial ratios (Total Asset Turnover, Inventory Turnover, Receivable Turnover, Payable Turnover, ROA and ROE) and the second one includes the model BCC (input oriented) of the Data Envelopment Analysis.
According to the conclusion of the thesis, the year 2008 was the most efficient year and the firms which are activate in the transport of bulk freight were more efficient than those which carrying liquid and liquefied freight. These results are confirmed by both methods of study.
There are lots of contradictions between the two methods, in companies individual results. But this is something that is found on the literature. Generally, the studied companies had a downtrend in the period of our study.
Keywords: Freight market, Efficiency, Data Envelopment Analysis, Greek shipping, Vessels categories.
"
Conference Proceedings by Georgios Mantalis
Drafts by Georgios Mantalis
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality
We studied 17 Greek-owned shipping companies listed on New York exchanges and the time period of our study is from the year 2007 until 2011.
Study has been done by two way. The first way included the analysis through financial ratios (Total Asset Turnover, Inventory Turnover, Receivable Turnover, Payable Turnover, ROA and ROE) and the second one includes the model BCC (input oriented) of the Data Envelopment Analysis.
According to the conclusion of the thesis, the year 2008 was the most efficient year and the firms which are activate in the transport of bulk freight were more efficient than those which carrying liquid and liquefied freight. These results are confirmed by both methods of study.
There are lots of contradictions between the two methods, in companies individual results. But this is something that is found on the literature. Generally, the studied companies had a downtrend in the period of our study.
Keywords: Freight market, Efficiency, Data Envelopment Analysis, Greek shipping, Vessels categories.
"
exchange quoted companies in the European Union had to adopt the International Financial
Reporting System (IFRS). In order to prevent possible future accounting scandals like
Enron, the purpose of this progress is the creation of the necessary institutional checks and
balances in the business system supervision.
The loan loss provisioning is considered the main accrual in the balance sheet of the
banks and is one of the factors that characterize the accounting quality of the financial
statements of banks. This study is concluded that the loan loss provision as a method to smooth
the income of the banks in EU Mediterranean countries has reduced because of the adoption of
IFRS. This happens because the rules in IFRS are strict and try to create more difficulties
concerning managers to apply methods that will function just concerning their own benefit
Keywords: IFRS, Banks, Loan Loss Provision, Accounting quality