November 2017

Assessing employment effects of mergers using accounting measures: Some evidence from Greece in the period of economic crisis

This study analyzed the interdependencies between employment and accounting measures, in order to evaluate the merger effects during the period of the economic crisis in Greece. More specifically, the study analyses five accounting measures in comparison to the total number of employees, as financial ratios, from a sample of all Greek listed firms in the Athens Exchange that executed one merger in the period from 2009...

Author(s): Nikolaos Giovanis, Panagiotis Pantelidis, Michail Pazarskis and Eleni Tairi

November 2017

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

The purpose of this study is to provide an insight into the government’s need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with taxpayers as the respondents. The results show that...

Author(s): Yayuk Ngesti Rahayu, Margono Setiawan, Eka Afnan Troena and Sudjatno