Erekle Pirveli

Erekle Pirveli
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Erekle verified their affiliation via an institutional email.
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Erekle verified their affiliation via an institutional email.
Caucasus University · Business School

PhD
Corporate Sustainability Reporting; IFRS; Accounting quality; Emerging markets

About

29
Publications
19,735
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112
Citations
Introduction
Erekle Pirveli is a Professor in Accounting and Finance and a Research Center Director at the Caucasus University (business school), Georgia. His research concentrates on a) Corporate Sustainability Reporting; b) IFRS Adoption and c) Earnings Quality, with a focus on emerging economies. He is awarded the Best Young Scientist Award of Georgia (2020, 2021 & 2024). He holds his PhD degree in accounting from the University of Bremen and has worked as a post-doctoral fellow at MIT Sloan.
Education
January 2017 - August 2017
Massachusetts Institute of Technology
Field of study
  • Accounting and Finance
October 2011 - January 2015
University of Bremen
Field of study
  • Accounting

Publications

Publications (29)
Preprint
Full-text available
Citation: Pirveli Erekle (2020), 'Earnings persistence and predictability within the emerging economy of Georgia', Journal of Financial Reporting and Accounting, 18 (3), 563-589. Purpose-The objective of this paper is to provide the first empirical assessment of persistence and predictability of earnings within the Georgian private sector entities...
Article
Full-text available
Purpose This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements. Design/methodology/approach The main analysis covers more than 4,000 larg...
Article
Full-text available
Purpose This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission regarding the Corporate Sustainability Reporting Directive. Design/methodology/approach This research is grounded in an analysis of 143 public comment letters, encompass...
Article
Full-text available
This paper investigates the role of third countries in circumventing Western sanctions on Russia amidst the geopolitical tensions following its 2022 invasion of Ukraine. We use car export/import data from January 2018 to June 2024 and apply the gravity model of international trade, adjusted with the difference-in-differences estimation technique. O...
Data
This study investigates the financing decisions within German SMEs, examining firm-specific, macroeconomic, and news-related determinants. Utilizing a 10-year dataset encompassing 13,051 SMEs, we employ a dynamic panel data model with an unbiased Dynamic Panel Fractional (DPF) estimator to identify the key variables influencing the debt-to-equity r...
Article
Full-text available
This study investigates the financing decisions within German SMEs, examining firm-specific, macroeconomic, and news-related determinants. Utilizing a 10-year data-set encompassing 13,051 SMEs, we employ a dynamic panel data model with an unbi-ased Dynamic Panel Fractional (DPF) estimator to identify the key variables influencing the debt-to-equity...
Preprint
This study scrutinizes the effects of International Financial Reporting Standards (IFRS) adoption, an issue that has fuelled mixed responses in academic discourse over the past two decades. Our analysis employs a systematic, scientific literature review process in contrast with prior IFRS literature reviews and come up with 181 top-cited Scopus pa...
Article
Full-text available
This study investigates the financing decisions within German SMEs, examining firm-specific, macroeconomic, and news-related determinants. Utilizing a 10-year data set encompassing 13,051 SMEs, we employ a dynamic panel data model with an unbiased Dynamic Panel Fractional (DPF) estimator to identify the key variables influencing the debt-to-equity...
Conference Paper
Full-text available
In a monumental sense, non-financial information is gaining an equal importance compared to financial information. Such a shift is conditioned by investors and stakeholders' gradually increasing demand on companies' impact on the environment and the society. The purpose of this study is to investigate the application levels, determinants and impact...
Article
Full-text available
This work aims to establish a sectoral priority ranking for the emerging economy of Georgia. Based on 1,886 small, medium and large private entities from the eight largest sectors of the economy, we build a novel Sectoral Performance Index (SPI), detecting sectors’ existing as well as potential contributory roles measured by GDP production, employm...
Article
Full-text available
This work aims to establish a sectoral priority ranking for the emerging economy of Georgia. Based on 1,886 small, medium and large private entities from eight largest sectors of the economy, we build a novel Sectoral Performance Index (SPI), detecting sectors’ existing as well as potential contributory roles measured by GDP production, employment,...
Article
Full-text available
მოცემული ანალიტიკური სტატია აანალიზებს 2020 წელს საქართველოში გამართული საპარლამენტო არჩევნების შედეგებს. ჩვენ ვსწავლობთ უმსხვილესი საარჩევნო სუბიექტ(ებ)ის მიმართ ხმათა კონცენტრაციას. შედეგები გვიჩვენებს, რომ ხმათა აბსოლუტური უმრავლესობა (50%+1 მანდატი) უკვე პირველივე ტურის შემდეგ კონცენტრირდა უმსხვილესი საარჩევნო სუბიექტის მიმართ. ასევე ვხედავთ, რ...
Article
Full-text available
წინამდებარე კვლევის მიზანია საქართველოს ეკონომიკური მოდელის დარგობრივი შესწავლა მოახდინოს. აღნიშნულის შესწავლა მოხდება საქართველოს კერძო სექტორის 500-ზე მეტი მსხვილი და საშუალო საწარმოს ფინანსური ინფორმაციის ანალიზით. საწარმოთა ეფექტიანობა გაანალიზდება შემდეგი სექტორების კუთხით: წარმოება, გამომუშავება, ვაჭრობა, მომსახურება, სოფლის მეურნეობა, ფინანს...
Article
Full-text available
Purpose-The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities. Design/methodology/approach-The sample comprises of all the Georgian private sector entities who, according to the new Law of Georgia on Accounting, Reporting and Auditing (201...
Article
Full-text available
აქტუალურია დისკუსია იმის თაობაზე თუ რომელი სექტორი უნდა იყოს საქართველოს ეკონომიკური განვითარების ქვაკუთხედი. ჩვენ შევიმუშავეთ სექტორული ეფექტიანობის ინდექსი. ინდექსი ითვალისწინებს თუ რამდენად დიდი წვლილი შეაქვს ამა თუ იმ სექტორს ქვეყნის ეკონომიკის მშენებლობაში ამჟამად და თუ რა პოტენციალი გააჩნია მას სამომავლოდ. გაანალიზებულ იქნა საქართველოს რვა უმ...
Preprint
Full-text available
Abstract: Purpose – The purpose of this paper is to study sectoral efficiency of Georgia and suggest economic policy priorities. Design/methodology/approach – Based on eight largest sectors of Georgia, this work builds a Sectoral Efficiency Index (SEI). The index combines macro- and micro-level parameters. On a macro level we observe sectoral produ...
Article
Full-text available
ციტირებისთვის გამოიყენეთ: Pirveli Erekle (2019), 'ფინანსური გა(უ)მჭვირვალობა საქართველოში: ინფორმაციის მოპოვების სირთულის გაზომვა'. The Economist, 11 (4), 145-162. ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის შესახებ საქართველოს 2016 წლის კანონის თანახმად, ქვეყნის ისტორიაში პირველად საქართველოს კერძო სექტორის დაახლოებით 80.000 საწარმოს საკუთარი...
Article
Full-text available
Citation: Pirveli Erekle (2019), '(UN)-TRANSPARENCY WITHIN GEORGIAN PRIVATE SECTOR: MEASURING THE COMPLEXITY OF DATA ACCESS'. The Economist, 11 (4), 145-162. The original article is in Georgian; an expanded summary in English is provided at the end of the work. Expanded Summary: The Law of Georgia on Accounting, Reporting and Auditing 2016, thro...
Book
Full-text available
The collection unites the materials from the first International Scientific-Practical Conference in the field of accounting and auditing held at Caucasus University – „Increased Transparency and Financial Information Availability in Georgia“. The conference was dedicated to the ongoing accounting and auditing reform. The collection covers the works...
Article
Full-text available
Citation: Pirveli Erekle and Shughliashvili Teona (2019), 'Accounting and Audit Reform in Georgia: Theoretical and Descriptive Analysis'. Economics and Business (TSU), 10 (2), 163-184. Georgian government enacted the Law of Georgia on Accounting, Reporting and Auditing as of June 8, 2016. The law has required entities of first and second categorie...
Preprint
Full-text available
Citation: Pirveli Erekle and Shughliashvili Teona (2019), 'Accounting and Audit Reform in Georgia: Theoretical and Descriptive Analysis'. Economics and Business (TSU), 10 (2), 163-184. Georgian government enacted the Law of Georgia on Accounting, Reporting and Auditing as of June 8, 2016. The law has required entities of first and second categori...
Article
Full-text available
Purpose: The purpose of this article is to empirically test whether wealthy economies have better accounting quality (AQ) compared to their “poor” counterparts. Design/methodology/approach: To test the formulated hypothesis, this article examines accounting and market data of 40 countries' capital markets, obtained from Compustat Global and Compus...
Article
Full-text available
ნებისმიერი ეკონომიკური რეფორმა ორ ჭრილში განიხილება: ა) რა ხარისხისაა რეგულატორული ჩარჩო? და ბ) რამდენად კარგად ხდება რეგულატორული ჩარჩოს აღსრულება რეალობაში? თუ რამდენად კარგი ხარისხისაა საქართველოს მთავრობის მიერ 2016 წლის 8 ივნისს ამოქმედებული „საქართველოს კანონი ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის შესახებ“, ამაზე უკვე დაიწერა. აღინი...
Article
Full-text available
The purpose of this paper is to develop a pertinent hypothesis whether wealthy economies are likely to have better accounting quality compared to their poor counterparts. Prior literature has suggested that wealthy economies are expected to invest more in the establishment and development of the country-level financial reporting infrastructures suc...
Article
Full-text available
The Georgian Stock Exchange (GeSE) is one of the smallest and most illiquid capital markets worldwide. Inefficient regulation and high transaction costs feature high in describing the embryonic stage of Georgia's stock market. This paper, by supplying first-hand empirical evidence on time-series properties of the GeSE firms’ earnings, attempts to c...
Book
Full-text available
In the 21st century, already witness to unparalleled rates of globalization, discernible economic success can hardly be achieved without developed stock markets. In case of Georgia, the stock exchange remains in nascent stage of development and positions as one of the smallest and most illiquid stock markets worldwide. With the assistance of sound...
Article
Full-text available
An assessment of Georgian accounting quality is limited. To the best of the author’s knowledge, this is the first paper that formulates the reasonable predictions in the light of accounting quality, stemmed from the rigorous analyses of accounting quality determinants within the country. Accounting quality determinants cover well-established featur...
Article
Full-text available
The current paper explores Corporate "Political" Responsibility (CPR) by considering the case of Georgia. It also attempts to discuss the impact of CPR on the economic development of the Georgian state by analyzing the Georgian insurance sector in general and the sector's companies’ short-term financial results, in particular. In order to establish...
Article
Full-text available
სტატია საქართველოს მაგალითზე განიხილავს Corporate ‘Political’ Responsbility-ს (CPR) ფენომენს. აგრეთვე, ქართული სადაზღვევო სექტორის და ამ სექტორში წარმოდგენილი ცალკეული კომპანიების მოკლევადიანი ფინანსური შედეგების ანალიზის ფარგლებში, სტატიაში განიხილება ზემოთ ხსენებული ფენომენის გავლენა ქვეყნის ეკონომიკური განვითარების მოდელზე. CPR-ის ფენომენის კომპ...

Questions

Questions (2)
Question
With this I mean:
a) how to statistically compare the coefficients across two models and
b) how to statistically compare the R-squares across two models.
Question
Which is the Best Programming Language to Work with the Textual Parts of the Financial Reports?
Thanks ahead!

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