Program

The program for this conference is available via the following link.
PROGRAM

The ICBE-HOU 2021 Congress will be held Virtual with the use of Zoom Meetings, Greece, 7-8 May, 2021.

Virtual Conference Room 1 -VR1

https://zoom.us/j/92341409231?pwd=aTh5bmZFek1hVVRWQmRvNXpPajE1QT09

 

 

Virtual Conference Room 2 – VR2

https://zoom.us/j/92239333210?pwd=ajNuUzNjUU13eDRGclN5VTQ1ZlJhUT09

 

Virtual Conference Room 3 – VR3

https://upatras-gr.zoom.us/j/5883446612?pwd=UFphOEVDNG5zcFArTWc1UjN5SXRYZz09

 

Virtual Conference Room 4 – VR4

https://zoom.us/j/97376072180?pwd=YzB4dmZZZ0RqTjErZlNNaHl0QjVRdz09

 

 

Friday 07-05-2021

Registration

Virtual Conference Room 1

02:00 PM – 03:00 PM

Opening Session

Virtual Conference Room 1

Thomson Reuters Eikon Presentation

Virtual Conference Room 1

03:30 PM – 04:00 PM

 

04:00 PM – 05:00 PM

Parallel Sessions A1-A4

05:00 PM – 06:30 PM

Break

06:30 PM – 07:00 PM

Parallel Sessions B1-B4

07:00 PM – 08:30 PM

 

Saturday 27-6-2020

Parallel Sessions C1-C4

09:00 AM – 10:30 AM

Break

10:30 AM – 11:00 AM

Parallel Sessions D1-D4

11:00 AM – 12:30 PM

Break

12:30 PM – 01:00 PM

Parallel Sessions E1–E3

01:00 PM – 02:30 PM

 

Parallel Sessions

Session

Chair

Title - Authors

 

17:00 - 18:30

 

A1

Accounting

 

Apostolos Ballas

E-accounting and its Future Perspectives

Marios Dimitriou Sotiropoulos, Petros Kalantonis

Virtual Conference Room 1

Accounting Information and Digital transformation: The case of services organizations

Nikolaos Kartalis, Ioannis Veletzas, Georgia Broni

Book-tax conformity and earnings management: review of recent research

Stylianos Floropoulos, Maria Tsipouridou, Charalambos Spathis

«Modern business development and financial reporting. Exploring the effect of corporate governance on the value relevance of accounting information. Evidence from the Greek listed firms

Andreas Delegos, Petros kalantonis

Asymmetric cost behaviour and earnings quality in the European context

Apostolos Ballas, Dimosthenis Hevas, Nikolaos Karampinis, Orestes Vlismas

A2

Banking

Andreas Andrikopoulos

Corporate Governance Mechanisms and Banking Risk

Panagiota Orfanakou, Evangelos Chytis

Virtual Conference Room 2

The impact of Non-Performing Loans’ on the Banks’ Profitability

Mihail N Diakomihalis, Sofia Economakou

The Impact of the "IFRS 9" in the Financial Instruments of the Largest European Banks

Ioannis Manoukas, Petros Lois, Spyros Repousis

The impact of capitalization on bank performance: The case of Albania

Speranca Reka, Chrysanthi Balomenou

Real options in banking: Investment flexibility and loan portfolios

Antonis Vatistas, Andreas Andrikopoulos

A3

Macroeconomics

Stelios Kotsios

The impact of macroeconomic variables on the government bonds’ yield spread of P.I.I.G.S. An empirical analysis

Georgios L. Vousinas

Virtual Conference Room 3

The calm between two crises: an assessment of the macroeconomic environment of the Greek economy before the outbreak of the covid pandemic

Dimitrios Giakoulas, Leonidas Vatikiotis

Investigating the role of public investments in regional resilience: An analysis of the Greek regions

Anastasia Panori, Dimitrios Athanasopoulos, Yannis Psycharis

Differences on public debt between south and north euro area

Athanasios Tsagkanos, Stavroula Panousaki, Konstantinos Syriropoulos, Christoforos Konstantatos

Controlling GDP and Debt with a Post-Keynesian model

Charalampos-Anastasios Domenikos, Stelios Kotsios

A4

Tourism

Eleni Didaskalou

Delinquency regarding the undeclared work in tourism accommodation.

The judicial framework for the employees’ protection and bodies supervising the compliance with the provisions of labour legislation in Greece. The case of Lakonia.

Evangelia Kasimati, Panagiota Dionysopoulou, Panagiota Konstantinakou

Virtual Conference Room 4

Tourism: Forecasting the recovery of the COVID-2019’s great patient

Konstantinos Koronios, Lazaros Ntasis, Alkistis Papaioannou, Panagiotis Dimitropoulos, Dashi Marinela

Paros Island is also an ideal gastronomic destination!

Maria Kalpakoglou, Aggeliki Konstantoglou, Dimitris Konstantinos Folinas, Thomas Fotiadis, Vasiliki Sirakouli

Facilitating frontline hotel employee’s extra-role service behaviors: the mpact of employees’ perceptions towards employer promises fulfilment and the moderating role of the frequency of interaction with customers

Eirini Peitzika, Sofia Chatzi, Dimitris Manolopoulos

Hotel Classification Systems and Service Quality Improvement: A Case from Greece

Ourania-Panagiota Rompora, Alexandra Alexandropoulou, Eleni Didaskalou

19:00 - 20:30

B1

Accounting

Mihail Diakomihalis

Factors affecting firm performance: the role of board diversity, auditing, and corporate characteristics.

Stergios Tasios, Michael Bekiaris

Virtual Conference Room 1

Integrated Reporting and IFRS 3: An empirical study to Cost of Equity through Firm Risk and Investor Protection.

Athanasios Pavlopoulos, George Emmanuel Iatridis

The effects of country level transparency and firm level social responsibility on profitability

Afroditi J. Papadaki, Olga-Chara Pavlopoulou-Lelaki

The impact of the corporate governance on firms' performance. Evidence from the Greek listed firms.

Sotiria Schoina, Petros Kalantonis

Improvised and Self-taught Bookkeeping: Evidence from a WWII Captive’s Diary

Mihail N Diakomihalis

B2

Finance

Apostolos Dasilas

FINANCIALISATION, SUSTAINABLE FINANCE AND INNOVATIVE FINANCING FOR DEVELOPMENT MECHANISMS: THE GREEK CASE STUDY FOR CROWDFUNDING AND GREEN BONDS

Paraskevi V. Boufounou, Konstantinos Dellis

Virtual Conference Room 2

INVESTING IN BRIDGING FUELS: THE UNIT COMMITMENT PROBLEM OF PUBLIC VS PRIVATE VENTURES

Filippos Ioannidis, Kyriaki Kosmidou, Iordanis Kalaitzoglou, Kostas Andriosopoulos, Emilios Galariotis

Methods Comparison for Credit Risk Evaluation – Estimating the Probability of Default in a Peer-to-Peer Loans Portfolio

Christos Grammatikos, Spyros Papathanasiou, Spyros Missiakoulis

Price Discovery in a new futures market: Micro E-Mini index futures

Athanasios P. Fassas

How do the best workplaces affect firm performance? Evidence from Greece

Apostolos Dasilas

B3

COVID-2019 Crisis

Koumanakos Evangelos

Evaluation of EU countries' policies addressing the economic impact of the pandemic

Dimitrios Komninos, Zaxarias Dermatis, Eleni Kalamara, Athanasios Anastasiou

Virtual Conference Room 3

BUSINESS OPPORTUNITIES FOR INNOVATIVE THEATRE PERFORMANCES DURING THE PANDEMIC

Sofia Gourgoulianni

Business transformation in the COVID-19 era: The case of the Greek private sector

Panteleimon Karamalis, Athanasios Vasilopoulos

Socio-economic evaluation of public policies in the COVID-19 pandemic

Dimitrios Komninos, Zaxarias Dermatis, Christos Papageorgiou, Athanasios Anastasiou

Understanding and Measuring Child Well-Being in the Region of Attica, Greece: Rounds 3-4

Eirini Leriou

Lessons learned from the impact assessment of COVID-19 on public administration

Maria Rammata

B4

Public Policy

Theodore Chadjipantelis

CLOUD COMPUTING AS THE DRIVING FORCE OF DATA-POWERED ECONOMY. REGULATORY AND POLICY INITIATIVES IN EUROPEAN UNION

Panagiotis Kitsos, Paraskevi Pappa

Virtual Conference Room 4

Privatization through concession: The peril to public interest from the concession of “Egnatia motorway”

Leonidas Vatikiotis, Zarotiadis Grigoris

Overdue Tax Debts in Greece

Nicholas Karavitis, Kosmas Paipetis, Maria Priniotaki

The Common Assessment Framework in practice: a performance enhancing tool or a box-ticking formality? Evidence from the Greek public sector

Maria Rammata, Eleftherios Antonopoulos, Odysseas Kopsidas

The Effects of Culture and Institutions on Economic Development

Kyriaki I. Kafka, Pantelis C. Kostis

Models of exit from the crisis in the peripheral Greece. Case study on the Prefecture of Kavala

Leonidas Vatikiotis, Dimitrios Giakoulas

The modern organizational environment: Communication, Networking and new technologies as driving forces for sustainability, progress & strategic alignment.

Evangelia N. Markaki, Theodore Chadjipantelis

Saturday 08 May 2021

C1

Accounting

Panagiotis Papadeas

The impact of family ownership on dividend policy in Greece

Alexandros Sikalidis, Konstantinos Bozos, Antonios Chantziaras, Christos Grose

09:00 - 10:30

Virtual Conference Room 1

The information content of corporate disclosures before and after the Sarbanes-Oxley Act: A textual and financial analysis of firm performance

Virginia Sotiropoulou, Dimitris Tzelepis

Disclosure of Important Issues in Audit Reports: First Year of Implementation

Georgios Petropoulos, Maria Tsipouridou, Spathis Charalampos, Georgia Boskou

Does Auditor Change Affect Key Audit Matters (KAMs)?

Charalampos Brilakis, Efthimios Demirakos

The Impact of Subjectivity on Financial Accounting

Panagiotis Vassilios Papadeas

C2

Finance

Paraskevi V. Boufounou

Rating to Economic Profit: Valuation Properties, Practical Implementation Issues, and the Justification of Target Prices

Apostolos Ballas, Grigoria Chlomou, Efthimios Demirakos

Virtual Conference Room 2

Bitcoin realized volatility and transaction activity

Konstantinos Gkillas, Maria Tantoula, Manolis Tzagarakis

Can the commodity futures be used as effective diversifiers for pension funds investment portfolios? A literature review

Iordanis Eleftheriadis, Ioannis Anastasovitis

Extreme dependencies in European banking sector

Konstantinos Gkillas, Christoforos Konstantatos, François Longin, Athanasios Tsagkanos

A Two-phase Optimal Portfolio Selection Using Sharpe Index Model Applied to the Athens Stock Exchange

Vasileios Nastas, Paraskevi V. Boufounou

C3

Periklis Gogas

Drafting national recovery plans: Long term commitments without a stakeholder involvement?

Athanasios Kolliopoulos

Virtual Conference Room 3

FDI’s role and profile in the Greek economy

Vasiliki Charalampidou

Foreign Direct Investment and the role of institutional framework: Evidence from Greek Outward FDI

Dimitrios Giakoulas, Konstantina Louloudi, Constantina Kottaridi, Pantelis Pantelidis

Forecasting Euro-Area Output Gaps with Machine Learning and Interest Rates

Emmanouil Sofianos, Theophilos Papadimitriou, Periklis Gogas

C4

Tourism

Stergiou Dimitrios

The impact of terrorist acts on the tourism product of Greece

Evangelia Kasimati, Panagiota Dionysopoulou, Panagiotis Kokkinos

Virtual Conference Room 4

The evolution of 5-star hotel units in Greece during the period 2014 - 2018: The cases of the Ionian Islands and Central Macedonia Regions.

Evangelia Kasimati, Panagiota Dionysopoulou, Vasileios Christos Kakioris

The Impact of Corporate Sustainability Performance on Corporate Risk-Taking: Evidence from the Tourism Industry

Omneya Abdelsalam, Antonios Chantziaras, Nikolaos Tsileponis, Stergios Leventis

The role of car rental business in travel and tourism industry: A Case study of rent a car companies in Lefkada Island.

Sofia Kalli, Avraam Avramopoulos

The impact of terrorist acts on the tourism product of Greece

Evangelia Kasimati, Panagiota Dionysopoulou, Panagiotis Kokkinos

11:00 - 12:30

D1

Tax

Nikolaos Eriotis

The Tax Certificate of the Certified Public Accountants and the Auditing Firms and its Importance for the Tax Administration and the Audited Companies

Grigorios Lazos, Michail Pazarskis

Virtual Conference Room 1

Evaluation of the application of International accounting Standards/International Financial Reporting Standards (IAS/IFRS) in Greece and the role of enterprise recourse planning (ERP)

Theodora Tigani, Maria I. Kyriakou, Augustinos I. Dimitras

Factors affecting taxation: A classification and trend detection attempt

Athanasios Kehagias, Ekaterini Lekarakou, Spyridon Goumas

Functionality check of a tax administration digital transformation platform

Nikolaos Eriotis, Maria Rodosthenous, Efstathios George Ganelis

Tax Αvoidance and Transfer Pricing Evidence from Greece, a VECM regression model

Nikolaos Eriotis, Spyros Missiakoulis, Ioannis Ntokas, Marios Tzavaras, Dimitrios Vasiliou

ENFORCEMENT ACTIONS AND CORPORATE TAX AVOIDANCE

Evangelos Koumanakos, Stavroula Skiadopoulou

D2

Marketing

Ioulia Poulaki

Co-movement of prices in the European wine markets: Αn R-vine copula approach

Andreas Rokopanos, Fragiskos Bersimis, Christos Lallos, Günter Schame

Virtual Conference Room 2

An analysis of the attitude of the consumers towards eco-friendly housecleaners

Theodora Tsioli, Vasilikh Chronopoulou

Branding commodity, tourist & cultural products: some thoughts on applying semiotic analysis for the marketing strategy in each product category

Eirini Papadaki

An investigation of Customer oriented strategy and business performance in sport sector

Alkistis Papaioannou, Konstantinos Koronios, Panagiota Balaska, Georgia Yfantidou, Ioulia Poulaki

D3

Management

Maria Mavri

Project management: Lean vs. Agile methodology

Maria E. Georgakalou, Kostas Koutsikos

Virtual Conference Room 3

The concept of Organizational Projectification, Past, Present and Future: The Greek case

Maria Papadopoulou

Greek family-business management performance: Emotionally intelligent or Machiavellian?

Chrysoula Tsirimokou, Clive Richardson, Theodosios Palaskas

CAUSES AND CONSEQUENCES OF COST ASYMMETRY

George Voulgaris

The implementation of 3D printing in the production process

Evgenia Fronimaki, Maria Mavri

D4

Human

Efstathios Kirkos

Human Recource Managment Analytics In Healthcare Unit

Yiannis Kavvadas, Efstathios Kirkos

Virtual Conference Room 4

Managing employee retention in the Greek Army Special Forces: explaining the relationship between job characteristics, work-family conflict, work engagement, organizational commitment and turnover intentions

Sofia Chatzi, Konstantinos Tsoukas, Eirini Peitzika

THE ROLE OF HUMAN PROPERTY ADMINISTRATION IN QUALITY MANAGEMENT IN THE PUBLIC SECTOR

Theodoros Gogalis

Determinants and effects of employee involvement and participation practices in multinational Organizations

Eleni Triantafillidou

13:00 - 14:30

E1

Social Economy

Paschalis Arvanitidis

The impact of social banking on economic development

Stefanos Dourtmes, Andreas Andrikopoulos

Virtual Conference Room 1

What Makes the “Top place to work”? Employment Culture and Cross-Fertilization of “Best Workplace” Practice with Social and Solidarity Economy Principles in a Comparative Study

Georgia Passali, Theodoros Katerinakis

Exploring the operation of the staff in environments of the Social and Solidarity Economy and the Public Sector: Similarities and Differences

Emmanouil Paterakis, Panagiota Sergaki

Exploring circular economy initiatives as a commons: the Greek experience

Dionysia Evgenia Paraschi, Paschalis Arvanitidis

E2

Marketing

Eleni Didaskalou

THE CONSUMERS MINDSET REGARDING RETSINA

Georgia Iliadou, Dionisis Giannopoulos, Konstantinos Nikolakis

Virtual Conference Room 2

Global consumer trends in Covid19

Antonis Georgios Zairis

The effect of promotion marketing tools strategy in political campaigns: A case study for the region of Attica]

Georgia Panagiotidou, Theodore Chadjipantelis

Creation of new value-adding services through Services Dominant Logic: An overview

Marilia Kountouriotou, Andreas Fousteris, Eleni Didaskalou, Dimitrios Georgakellos

E3

Management

Maria  Koemtzi

MANAGEMENT AND QUALITY MANAGEMENT PRINCIPLES IN ANCIENT GREECE AND THEIR REFLECTION TODAY

George M Aspridis, Louisa Pouliana, Ioannis Koukoumpliakos

Virtual Conference Room 3

The use of Cause and Effect Diagram (Fishbone) and its impact on Personal Quality Management: Case Study in a classroom during the pandemic of COVID – 19

Cleopatra Deliou, Maria Malagkoniari

Corporate Social Responsibility in the Greek mining companies

Dimitris Fragkoulis, Maria D. Koemtzi

The 2020 EFQM Model digital Transformation: new features and the quality assessors' view

Cleopatra Deliou, Maria D. Koemtzi

 



Paper submission deadline March 28, 2021

PAPER SUBMISSION REGISTRATION