Accounting and Non-Financial Information on Firms’ Profitability: Evidence from Greece and Cyprus

This paper develops an evaluation of profitability for firms in Greece and Cyprus from 2005 to 2020. More specifically, it contains an investigation of comparative relevance and dominance of accounting versus non-financial variables, which affect the daily operations of firms, on the firms’ level of profitability. Moreover, this research examines the impact of corruption, unemployment, part-time employment and Research and Development (R&D) on the performance of companies, in order to help m