https://www.um.edu.mt/library/oar/handle/123456789/30864 2026-04-09T15:46:10Z 2026-04-09T15:46:10Z Nulla, Yusuf Mohammed Koumparoulis, Dimitris Nikolaou https://www.um.edu.mt/library/oar/handle/123456789/30935 2018-06-13T01:25:46Z 2013-01-01T00:00:00Z

Title: CEO compensation system in large Canadian financial institutions Authors: Nulla, Yusuf Mohammed; Koumparoulis, Dimitris Nikolaou Abstract: This study investigated the CEO Compensation system of the Canadian Financial Institutions. It attested the relationship between the CEO Compensation, the Firm Size, the Firm Performance, and the CEO Power, in the TSX/S&P index companies from the period 2005 to the period 2010. The totalled of the eighteen largest Canadian financial companies were selected through the random sampling method from the TSX/S&P index. The research question for this study was: is there a relationship between the CEO Cash Compensation, the Firm Size, the Firm Performance, and the CEO Power? To answer this question, six statistical models were created and accordingly six attestations were performed. It was found that, there was a relationship between the CEO Salary, the Firm Size, the Firm Performance, and the CEO Power; there was a relationship between the CEO Bonus and the CEO Power; and there was a relationship between the CEO Total Compensation and the Firm Size and Firm Performance. However, it was found that there was no relationship between the CEO Bonus, the Firm Size, and the Firm Performance. In addition, it was found that there was no relationship between the CEO Total Compensation and the CEO Power. The correlation between the CEO Cash Salary, the Firm Size, and the Firm Performance was positively good to strong ratios; the correlation between the CEO Salary and the CEO Power was negatively weak ratio; and the correlation between the CEO Bonus, the Firm Size, the Firm Performance, and the CEO Power was positively weak.

2013-01-01T00:00:00Z Llano Monelos, Pablo de Rodriguez Lopez, Manuel Pineiro Sanchez, Carlos https://www.um.edu.mt/library/oar/handle/123456789/30934 2018-06-13T01:25:46Z 2013-01-01T00:00:00Z

Title: Bankruptcy prediction models in Galician companies. Application of parametric methodologies and artificial intelligence Authors: Llano Monelos, Pablo de; Rodriguez Lopez, Manuel; Pineiro Sanchez, Carlos Abstract: This paper provides empirical evidence on the prediction of non-financial companies’ failure. We develop several models to evaluate failure risk in companies from Galicia. We check the predictive ability of parametric models (multivariate discriminant, logit) compared with auditor’s report. Models are based on relevant financial variables and ratios, in financial logic and a in financial distress situations. We examine a random sample of companies in cross-sectional perspective, checking the predictive capacity at any given time, also verifying is models give reliable signals to anticipate future events of financial distress. Findings suggest that our models are extremely effective when applied in medium and long term, and that they offer higher predictive capabilities than external audit.

2013-01-01T00:00:00Z Liapis, Konstantinos J. Thalassinos, Eleftherios https://www.um.edu.mt/library/oar/handle/123456789/30932 2020-05-06T12:04:55Z 2013-01-01T00:00:00Z

Title: A comparative analysis for the accounting reporting of “employee benefits” between IFRS and other accounting standards : a case study for the biggest listed entities in Greece Authors: Liapis, Konstantinos J.; Thalassinos, Eleftherios Abstract: The main aim of this paper is to illustrate a comparative analysis for the accounting reporting of “employee benefits” between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" and with the U.S. Financial Accounting Standards (USFAS) 87. The sample consists of the 20 biggest listed entities in the Athens Stock Exchange (FTSE 20 index of the ASE). The contribution of the paper is to review the accounting reporting between different accounting standards, to a great extent, in order to find out the appropriate adjustments that have to be made for the treatment and presentation of employee benefits in the financial statements. The conclusions of the paper would be contributed to debate for the recognition of employee benefits on entities’ accounting statements in a more accurate way.

2013-01-01T00:00:00Z Dimitriadis, Efstathios Mandilas, Athanasios Maditinos, Dimitrios https://www.um.edu.mt/library/oar/handle/123456789/30931 2020-05-14T15:21:49Z 2013-01-01T00:00:00Z

Title: Evaluation of e-banking dimensions by Greek customers Authors: Dimitriadis, Efstathios; Mandilas, Athanasios; Maditinos, Dimitrios Abstract: The use of electronic banking is increased rapidly worldwide. However, the percentage of Greek e-banking users, even if it has increased, is still very low. The adoption of e-banking depends on some factors which are connected with the services that the banks offer and the satisfaction from these factors influences, the overall satisfaction. The aim of this study was the exploration of the perception of Greek e-banking users about the factors affecting the satisfaction from the use of e-banking and moreover the influence of their experiences in the perception’s formation. In order to achieve the aims of this study a research was realized, using a structured questionnaire, in 354 users of e-banking. The results show that Greek customers are quite satisfied from the e-banking dimensions and moreover the dimensions that mostly affect the overall satisfaction are “trust” and “convenience/ usefulness”.

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