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Final Program

Schedule

Friday 26-09-2025

 

 

Registration

15:30 – 16:15

Parallel Sessions F1-F3

16:15 – 18:00

Coffee Break

18:00 – 18:30

Opening Ceremony  - Tsoumas Award

18:30 – 19:30

Round Table - ESG Reporting: Recent Developments & Key Trends

19:30 – 20:30

Gala Dinner 

21:00 – 23:59

 

Saturday 27-09-2025

Parallel Sessions S1-S3

09:00 – 10:45

Coffee Break

10:45 – 11:00

Parallel Sessions S4-S6

11:00 – 12:45

Round Table - OpenEU - The learner-centred, inclusive, digital and green Open European University for the strengthening of the European Higher Education Area

12:45 – 13:15

Lunch

13:15 – 14:30

Parallel Sessions S7-S9

14:30 – 16:15

Coffee Break

16:15 – 16:30

Parallel Sessions S10-S12

16:30 – 18:00

 

 

 

Friday 26-09-2025

 

Room: Athina

Opening Ceremony

 

 

Prof. Dimitras Augustinos Chair of the Conference,

Prof. Manolis Koutouzis, Rector, Hellenic Open University,

Prof. Prokopios Theodoridis, Dean School of Social Sciences, Hellenic Open University.

 

 Room: Athina

 

Award Ceremony: Award of ‘Christos Tsoumas’ Prize to Fotios Pasiouras, Professor of & MBS School of Business  Business School

Topic of the Awardee Speech: Folktales, Corporate Decisions and Stock Markets

 

Round Table: ESG Reporting: Recent Developments & Key Trends

 

Coordination: Koulis Alexandros, Assistant Professor of Hellenic Open University (EAP)

Speakers:

  • Manthos Delis, Professor of Financial Economics at Audencia Business School 
  • Dr. Nikolaos Kakogiannis, Managing Director, ResNovae
  • Hambesis Panagiotis, Head of the Development Programs and Sustainability Unit, Hellenic Bank Association 

 

Saturday 27-09-2025

 

 Room: Athina 1

 

Round Table: OpenEU - The learner-centred, inclusive, digital and green Open European University for the strengthening of the European Higher Education Area

Coordination: Sophie Leontopoulou, Professor of Hellenic Open University (HOU)

Speakers:

  • Achilles Kameas, Professor of the Hellenic Open University 
  • Dimitrios Kalles, Professor of the Hellenic Open University 
  • Georgios Koulaouzidis, Associate Professor of the Hellenic Open University 
  • Stavroula Sokoli, Postdoctoral Researcher

 


 

 Parallel Sessions

 

 

Session/Room

Chair

Title - Authors

Friday 26 September 2025

 

 

 

16:15 – 18:00

F1

Athina

ESG

Athanasios Tsagkanos

Is the relationship between climate policy uncertainty and cash holding nonlinear? - Authors: Augustinos Dimitras | Efstathios Magerakis | George Peppas

 

 

 

Impact of ESG on Non-Performing Loans in a Negative Interest Rate Environment - Authors: Athanasios Theologis | Athanasios Fassas

 

 

 

The Impact of Economic Factors on Companies' Non-Quantitative Information Reporting - Authors: Soras Evangelos | Kollias Konstantinos | Christopoulos Apostolos

 

 

 

Does advance tax affect corporate tax aggressiveness? - Authors: Koumanakos Evangelos | Konstantinos E. Kounetas | Angeliki V. Skoura

 

 

 

The risk of Green Bonds and ESG cryptos - Authors: Athanasios Tsagkanos | Ioannis Ch. Mitropoulos 

 

 

 

 

 

F2

Hera 1

Health Management

Kostagiolas Petros

Public Policy and Health. The case of the General University Hospital of ''ATTIKON''. Current situation and perspectives. - Authors: Tryfon Korontzis

 

 

 

Ageing and Well-Being in a Changing World: The Role of Informal Institutions in Global Perspective - Authors: Kyriaki I. Kafka | Pantelis C. Kostis

 

 

 

The Value and Role of Greek Pharmacy in the Modern Era - Authors: Vasileios Touliatos | Zafeiria Kasapi | Maria Argyropoulou

 

 

 

Benchmarking the Efficiency of Health Systems Across the European Union: A Data Envelopment Analysis Approach - Authors: Asimopoulou Theodora-Gesthimani | Flokou Aggeliki | Theodorou Panagiotis | Aletras Vasilios | Niakas Dimitris

 

 

 

Information literacy and digital competences of the nurses of primary health care - Authors: Theodorou Panagiotis | Vlissari Eirini | Flokou Aggeliki | Leri Afroditi | Kostagiolas Petros

 

 

 

 

 

F3

Hera 2 

Artificial
 Intelligence

Vassilios Verykios

Sentiment analysis of corporate disclosures with generative AI - Authors: Virginia Sotiropoulou | Dimitris Tzelepis | Vasileios Sogiakas

 

 

 

Artificial Intelligence and Firm Value: A bibliometric and systematic literature review - Authors: Lakkas Ioannis | Alexandros Koulis | Constantinos Kyriakopoulos

 

 

 

AI-Driven Risk Mitigation in Peer-to-Peer Lending: A Systematic Literature Review and Bibliometric Analysis - Authors: Margarita Trachana | Apostolos Dasilas

 

 

 

Modelling jumps in the oil market - Authors: Christina Diakaki | Konstantinos Gkillas | Maria Tantoula

 

 

 

Artificial Intelligence and Cost Reduction in Public Higher Education: A Scoping Review of Emerging Evidence - Authors: Diamanto Tzanoulinou | Loukas Triantafyllopoulos | George Vorvilas | Evgenia Paxinou | Nikolaos Karousos | Thomas Dasaklis | Athanassios Mihiotis | Manolis Koutouzis | Dimitrios Kalles | Vassilios Verykios

 

Saturday 27 September 2025

 

 

09:00 – 10:45

S1

Athina 1 "Human Resources

Management"

Zafeiria Kasapi

Convergence in overqualification rates across EU Countries. - Authors: Maria Karantali | Theologos Pantelidis

 

 

 

The Strategic Importance of Strikers in the Financial Planning of a Football Club - Authors: Foteini Valentina Kounadi | Spyros Missiakoulis

 

 

 

Electronic Human Resources Management in the era of Artificial Intelligence - Authors: Eleni Triantafillidou

 

 

 

Resource Gains from Reverse Mentoring: Unpacking Millennial Motivation and Expression in the Workplace - Authors: Sofia Chatzi | Eirini Peitzika | Ioannis Panagiotakis

 

 

 

Breaking Barriers: How Gender Representation in Research Leadership Shapes Women’s Career Growth and Retention in STEM Fields - Authors: Eleni-Maria Xarcha | Zafeiria N. Kasapi

 

S2

Athina 2 Accounting I

George Peppas

Financial Analysis of the Production Industry of Personal Care – Cosmetics in Greece: Development and Prospects - Authors: Nikolaos Kalatzopoulos | Athanasios Mandilas | Eleftheria Panagiotidou | Panagiotis Katopodis

 

 

 

Financial Factors, Tax Avoidance and Enterprise Value: Empirical Analysis of Listed Greek Companies (2009–2023) - Authors: Dimitris Anthimos | George Golfis | Stefanos Tantos

 

 

 

Textual analysis of sentiment in finance and accounting: A comprehensive review - Authors: Virginia Sotiropoulou | Vasileios Sogiakas

 

 


Unpacking Startup evaluation: A Four-Decade Review of Drivers and Analytical Approaches - Authors: Chrysavgi Mitsi | George Peppas | Antonios Sarantidis | Augustinos Dimitras | Christina Diakaki

 

 

 

 

 

S3

Hera 1

Tourism I

Panagiota Dionysopoulou

Overtourism: Causes, Consequences, and Sustainable Solutions - Authors: Adamantia Kaouri | Georgios Androulakis

 

 

 

Analysis of Santorini’s Tourism Product from the Demand and Supply Perspective - Authors: Evangelia Kasimati | Irini Detsi | Evrydiki Vythoulka | Foteini Verarou

 

 

 

Araxos National Airport and its contribution to the economic and tourist development of the Western Greece Region - Authors: Avraam Avramopoulos | Sofia Kalli

 

 

 

Language skills of hotel employees and customer satisfaction. Research on Hotels in Chalkidiki Greece. - Authors: Efstathios Velissariou | Astero Kyriakou

 

 

 

The Military Tourism as a special form of alternative tourism and its development prospects in Greece - Authors: Panagiota Dionysopoulou | Evangelia Kasimati | Charalampos Mylonakis

 

 

 

 

 11:00 - 12:45

S4

Athina 1 

Finance I

Andrianos Tsekrekos

SME Loan Default Prediction with Machine Learning: An Empirical Study on Bank-Branch-Level Data - Authors: Augoustinos Dimitras | Konstantinos Gkillas | Georgios Peppas | Maria Tantoula

 

 

 

Central Bank Communication Channel: International Evidence from Stock Market Indices - Authors: Poutachidou Nikoletta | Mpardas Christos | Papadamou Stephanos | Vlachos Vasileios

 

 

 

The impact of Uncertainty on Shipping Freight Rates - Authors: Panagiota Makrychoriti | Khaled Guesmi | Spyros Spyrou

 

 

 

Reassessing Bitcoin’s Market Behavior: The Impact of Macroeconomic Indicators and Investor Sentiment on Cryptocurrency Price Dynamics (2014 –2024) - Authors: Panagiotis Makris | Petros Lois | Spyros Repousis

 

 

 

Real options premia implied from transactions in the Greek residential property market: New evidence - Authors: Andrianos Tsekrekos | Maria Chondrokouki

 

 

 

 


S5

Athina 2 

Accounting II

Leonidas Doukakis

The effects of major institutional ownership and auditor competition on audit quality. UK evidence. - Authors: Georgios C. Simitsis | Maria Kyriakou

 

 

 

Credit financing, loss avoidance and distress under financial turmoil: Evidence from small partnerships - Authors: Panagiotis Dimitropoulos

 

 

 

Framing or Formulation Error in Financial Statements from 2027 - Authors: Panagiotis Papadeas

 

 

 

Sustainability reporting: A critical realist approach - Authors: Andreas Andrikopoulos

 

 

 

Family firms and analyst news’ market informativeness - Authors: Olga Pavlopoulou | Leonidas Doukakis | Afroditi Papadaki

 

 

 

 

 

S6

Hera1

Tourism II

Mihail Diakomihalis

Beyond Marketing: The Strategic Role of Branding in City Diplomacy - Authors: Antonios Karvounis | Christina Barbarousi

 

 

 

Designing A Tourist Experience: Evidence from Greece - Authors: George Zografos

 

 

 

Algorithmic, dynamic and personalized pricing in tourism and hospitality: complexities and challenges - Authors: Athina Nella | Evangelos Mavrikakis | Konstantinos Salpasaranis

 

 

 

Quality Labels for Sustainable Tourism: Regulatory Framework and Practical Challenges - Authors: Eleni Tzoulia

 

 

 

Tax planning in hotel businesses and short-term accommodation leases in Greece - Authors: Evangelia Kasimati | Panagiota Dionysopoulou | Anna Kontaratou

 

 

 

The unique product of Cruise and its treatment in the SNA and TSA - Authors: Nikolaos-Marios Diakomichalis | Mihail Diakomihalis

 14:30 - 16:15

S7

Athina 1

Finance II

Anthony Rezitis

The Role of Fintech in Regional Economic Development: A Bibliometric Analysis - Authors: Sotirios Trigkas |Kanellos Toudas | Paraskevi Boufounou

 

 

 

Stress Test in Banks: A Bibliometric Review - Authors: Dimitrios Karakostas | Vasileios Gkonis | Ioannis Tsakalos

 

 

 

Bitcoin and Green Corporate Bonds: A VAR model approach for a low-risk environmental investment. - Authors: Despoina Argyropoulou | Athanasios Tsagkanos

 

 

 

The Key Factors of Fintech Adoption: A Literature Survey - Authors: Nikolaos Papanikolaou|Paraskevi Boufounou|Nikolaos Eriottis

 

 

 

Assessing the agricultural commodity futures intraday realized volatility in calm and turbulent times - Authors: Leonidas Zangelidis | Anthony N. Rezitis | Peter G. Moffatt

 

S8

Athina 2 

Public Sector

Alina Hyz

Institutional Quality and Inward FDI in the Eurozone: An Indirect Transmission Mechanism - Authors: Eleni Stavridou| Konstantina Kottaridi | Dimitrios Thomakos

 

 

 

The Implementation of International Public Sector Accounting Standards (IPSAS) in the Greek Public Sector: Evaluation, Benefits, and Challenges - Authors: Elena Kagioglou | Athanasios Mandilas | Eleftheria Panagiotidou | Georgios Kafetzis

 

 

 

Total Quality Management in the Public Sector: From Gurus to Practical Application. The case of the Region of Epirus - Authors: Malioura Vasiliki | Karamanis Kostas

 

 

 

From Transatlantic Dependence to EU Strategic Autonomy: The ReArm Europe – Readiness 2030 Program through the Lens of Risk Management - Authors: Eirini Kavarnou | Manouvelos Evangelos

 

 

 

Symbolic Compliance in Performance Budgeting: From Normative Commitment to Practical Implementation in Greece - Authors: Alina Hyz | Stavroula Grigoriadou


S9

Hera1

Digital Innovation

Maria Mavri

The Use of Artificial Intelligence in Film Companies - Authors: Margarita Kefalaki | Dimitra Finou

 

 

 

Rethinking Public Administration in the Digital Age: Governance, Transformation, and the Role of AI - Authors: Konstantina Kotsiopoulou

 

 

 

Decentralized Governance A Systematic Review - Authors: Vasiliki Tsona

 

 

 

The role of Digital Transformation in the development of Strategic Planning at Boutique hotel’s promotion - Authors: Panagiota Dionysopoulou | Evangelia Kasimati | Garyfallia Chrysoula Myrikna

 

 

 

Smart, Digital or just Regions? - Authors: Patricia Ikouta Mazza | Dimitrios Papandreou | Evgenia Fronimaki | Maria Mavri

 16:30 - 18:00

S10

Hera 2

Global Challenges and Risk Management

Evangelos Manouvelos

Risk Management and Global Governance in the New Era of Revisionism and Great Power Competition: The Case of the Russia-Ukraine Conflict - Authors: Bekiaropoulos Pantelis | Evangelos Manouvelos

 

 

 

Cybersecurity and Risk Management in the Era of Globalized Hybrid Digital Threats: The case of Critical Infrastructure protection in the European Union - Authors: Michail Nikolaou | Evangelos Manouvelos

 

 

 

The Arctic Circle, geoeconomics competition, and dominance in the multipolar world of the 21st century: The case of Greenland through the lens of Risk Management - Authors: Konstantinos Sotiriadis | Evangelos Manouvelos

 

 

 

Organized Crime as a Global Challenge in the Modern Era of Systemic Destabilization: Analysis of Risk Management Strategies at the European Union Level - Authors: Dimitrios Petsangourakis | Evangelos Manouvelos

 

 

 

 

 

S11

Athina 1 

Taxation

Pantelis Kostis

Institutional Framework and Comparative Systems of Organization of the Tax Function of Local Government – Metropolitan Model - Authors: Bakouros Christos

 

 

 

The Impact of Taxation on Economic Development and Growth: The Case Of Greece - Authors: Vydoura Vagia | Giannoula Florou

 

 

 

Voluntary vs Enforced Tax Compliance among Greek Micro-Businesses: A Slippery Slope Test - Authors: Augustinos Dimitras | Vasileios Fourlas | Erich Kirchler | George Peppas

 

 

 

Tax Compliance and Transparency in the Primary Sector of the Greek Economy: Challenges and Policy Perspectives - Authors: Andreas E. Marinakis | Pantelis C. Kostis

 

 

 

Book-tax differences. The case of Greek legal entities according to accounting standards and the tax framework - Authors: Grigorios Lazos | Andreas Koutoupis | Michail Pazarskis | Leonidas Davidopoulos

 

S12

Athina 2 

Macroeconomic

Kostantinos Karamanis

Consequences of the European Union’s Cohesion Policy on Regional Inequalities across Europe - Authors: Christina-Maria Michaelidou

 

 

 

Microeconomic and macroeconomic factors determining individual preferences for education - Authors: Nitsotolis Vasileios




Impact of State Aid for Jobs and Entrepreneurship in Greece During the Pandemic - Authors: Prodromos Prodromidis | Nikolaos Kanelopoulos | Emilia G. Marsellou

 

 

 

Make Education Entrepreneurial…Again? A Qualitative Study on Business Literacy, Perception and Development in the Context of the American Farm School of Thessaloniki - Authors: Theodoros Katerinakis | Paraskevi Bermperaki

 

 

 

Quantifying the effects of a large minimum wage decrease in Greece on income inequality using the gini coefficient - Authors: Yannis Katsaros | Georgios Kolias | Kostantinos Karamanis | Christos Gogos

HELLENIC 
OPEN
UNIVERSITY
The International Conference on Business & Economics of the Hellenic Open University (ICBE - HOU) aims to bring together leading scientists and researchers, affiliated with the HOU, to present, discuss and challenge their ideas opinions and research findings about all disciplines of Business Administration and Economics.
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