Now showing items 1-20 of 32

  • Deferred taxation.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mourtzakis, Ioannis; Tachan, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-05
    This graduate thesis was created due to the general interest observed in the economy in recent years, with regard to issues related to deferred taxation. Our work consists of three chapters. In the first chapter we talk ...
  • Business valuation.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Stefani, Eleni
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 26-01-2015
    The dissertation paper refers to the valuation of a company through the calculation of its present value. It includes also the estimation of the future cash flows taking into consideration the factor of risk. In addition ...
  • Disclosures in accordance with international financial reporting standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Drimi, Eirini; Karavelaki, Angeliki
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2016-11-21
    Purpose of our work is to see whether greek companies to comply with international accounting standards applied the disclosure.
  • Differences of international accounting standards and Greek and the quality of accounting information.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Diakakis, Stavros; Skouteli, Vasileia
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 23-07-2014
    In the following work we present a study for the International Accounting Standards and the main discrepancies in relation to the Greek Standards. Initially through this work we refer to throwback of IAS and then we present ...
  • Differences in tax and financial accounting.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Karavela, Paraskeui; Trichaki, Niovi
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 19-07-2012
  • International financial reporting standards

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Rapousi, Eleni; Tsimpidi, Maria
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2016-06-16
    This project is close to theoretical disputes arising between International Financial Reporting Standards and the Greek General Accounting Plan. And research level, the impact introduced mandatory adoption of IFRS on Greek ...
  • International financial reporting standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Gavala, Afroditi; Valergaki, Persefoni
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 30-06-2015
    The purpose of this thesis is to present the International Accounting Standards Board, which include the International Financial Reporting Standards and the Greek Accounting Standards applied before and after the law ...
  • Introduction of international financial reporting standards in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Arachovitis, Konstantinos
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 23-12-2013
    Nowadays , globalization and the full opening of national markets makes it imperative for the homogenization of income statements and balance sheets of enterprises for public and private sector both nationally and ...
  • External control of enterprises.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Bourni, Maria; Rapanaki, Evangelia; Tampoura, Ifigeneia
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-07-17
    The work we have created has as its main focus the external control of businesses and the responsibilities of both audit firms and businesses. In the first chapter we will analyze the general concepts of control and the ...
  • The effects of IAS and working capital in earnings management.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Drakoulakis, Eleftherios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-02-22
    The earnings management phenomenon and its aspects are presented in this paper. The purpose of this dissertation is to analyze the motives of every part that is engaged directly or indirectly with the enterprise. Moreover, ...
  • The effects of the auditors in the management of profits.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Papachristofi, Eirini; Chatzigiannaki, Evangelia; Psoma, Vasiliki
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-24
    The published earnings have a strong impact on all the activities of a business, as well as on the decisions taken by their management. One of the most important objectives is to meet the expectations of investors and the ...
  • The historical development of accounting in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Drakonaki, Anastasia; Kalaitzaki, Polymnia
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 22-05-2015
    The purpose of this project is the historical development of accounting and its interaction with various events over the years. In essence, it aims to provide a detailed historical review starting from the year 1920 to the ...
  • Accounting of tangible assets.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Grigoraki, Georgia; Kotziampasi, Aikaterini; Orfanidou, Argyro
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-07-16
    International Accounting Standards are designed to provide a unified presentation of the financial statements. When companies in different countries compile and publish their financial statements, based on the applicable ...
  • 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 conservatism of the accounting statements.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Business Administration (in Heraklion)
    Authors: Tseros, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 09-03-2015
    In the first chapter we examine the science of accounting. Then we examine the financial conditions and how the supervision of them works. Then we analyse the basic principles of accounting. In the last chapter we analyse ...
  • The usefulness of accounting information in valuation of stocks

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Papadopetraki, Panagiota; Savvoglou, Nikoleta; Tamvakli, Kalliopi
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2016-06-06
    The objective of this thesis is to investigate the usefulness of accounting information in the valuation of a company's shares. There is a description of modern and most frequent valuation models a business. Valuation ...
  • historical development of tax accounting in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Andreadaki, Georgia; Kalogeraki, Euaggelia; Karampournioti, Panagiota
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 28-06-2013
    This thesis is on "historical development of tax accounting in Greece." Because of the significant changes that have occurred in recent years in the tax landscape of the country, attempts a deeper analysis of all tax reforms ...
  • Costing: theoretical approaches and case study.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Iliaki, Varvara; Lignou, Maria-Georgia
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-07-09
    The purpose of this paper is to demonstrate all costing methods and a more detailed presentation of the Activity Based Costing (ABC) system. Additionally, a case study is provided that concerns the costing methods used by ...
  • Accounting information systems.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Magdalopoulou, Ioanna; Zoumpoulaki, Eleni
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 06-02-2015
    In the present study is been examined the way in which accounting has been evolved in reference to the past and how it is been influenced to the maximum extent by technology, mainly by computer and related computer programs. ...
  • Accounting information systems.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Pidiktaki, Evangelia; Stavrianaki, Stefania
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2017-05-05
    The present thesis was carried out to show the help that Accounting Information systems (AIS) offers. Concretely are analyzed the usefulness, the objective and their role and are reported in the development and the forms ...