Regular Sessions

“Getting inside to the Banking financial mechanism reformed by Hellenic Asset Protection Scheme: A post pandemic review”
Aikaterini Laskaridou
“PsychoBioDynamic Management: A New Era for Business World”
Georgios Lountzis, Theodosios Palaskas
Accounting comparability between M&A bidders and targets and deal outcome
Seraina Anagnostopoulou, Andrianos Tsekrekos
An Integrated Approach on SMEs Financial Literacy
Efstathios Karpouzis, Nikolaos Daskalakis, Dimitrios Giakoulas
Asymmetric Cost Behaviour and Financial Distress
Dimitrios Ntounis, Orestis Vlismas
Audit Attributes and their Effects on Audit Quality. Evidence from the UK.
Georgios Simitsis, Maria Kyriakou
Bank interest rates differentials for corporations in the Eurozone: a co-integration analysis approach
Kyriakos Metaxas, Harry Papapanagos, Athanasios Koulakiotis
Basel Decisions, the International Accounting Standards and the European financing of the banks in Greece
Panagiotis Papadeas
Board Diversity: Current State and Future Avenues
Theano Skourti, Leonidas Davidopoulos, Christos Kampouris, Andreas Koutoupis
Capturing return variability via the dividend-price-earnings ratio
Catherine Georgiou, Vassilis Polimenis
Child Inequalities in the light of COVID-19 crisis: An Action Plan for Attica (Greece) based on Public Finance
Eirini Leriou
Combining methods and user-interaction features to improve decision making: The case of building energy-efficient decisions
Christina Diakaki
Complexity of financial reports and firm performance: Textual analysis of readability of U.S. annual disclosures
Virginia Sotiropoulou, Dimitris Tzelepis
Conservatism in Islamic Banking: The role of religion, ownership and corporate governance
Christos Grambovas
Corporate Governance and conflicts of interest in the UK
Apostolos Pourgias, Christos Kampouris, Andreas Koutoupis
COVID-19 Pandemic: Threat or Opportunity? Political marketing strategies for the Countries of the Balkan and the Black Sea Region
Theodore Chadjipadelis, Georgia Panagiotidou, Sofia Magopoulou
Destination personality as a key branding asset: preliminary evidence for a popular Greek destination (Milos island)
Athina Nella, Anastasia Tzoumpa
Digitalization of organizations and their cultures. A case study in a national defense industry
Spyridon Kapotas
Disclosure Level before and after the application of an IPSAS based accounting system: The case of Greece
Eleni Vrentzou
Do Fictitiously High Asset Growth Rates Drive the Asset Growth Anomaly?
Lydia Diamantopoulou, Panagiotis Artikis, Georgios Papanastasopoulos
Does Integrated Reporting create value to investors? A critical review of the literature
Theodora Dimitriou, Andreas Koutoupis
Does Integrated Reporting Enhance the Value Relevance of Information? Evidence of European companies in energy sector
Andreas Delegos, Petros Kalantonis
Dollar-Cost Average plan in EMU countries: could it be beneficial? What the data say.
Evangelos Vasileiou, Dimitrios Apostolidis
Econometric Advances and Accurate VaR estimations: empirical evidence and practical implications from the volatile Turkish Lira FX Market
Evangelos Vasileiou, Ioannis Rizopoulos
Estimating the impact of capital on sectoral production in Greece, 2010-18
Prodromos Prodromidis
EU CONTROL MECHANISMS AND PUBLIC ADMINISTRATION AT THE PANDEMIC ERA
Krystallia Tsironi
Fair Value Accounting and Financial Covenants: Evidence from adoption of ISA 540.
Nikolaos Kalantzopoulos, Nikolaos Nanos, Athanasios Mandilas, Dimitrios Kourtidis
Family Ownership and the Accrual Anomaly: International Evidence
Leonidas Doukakis, Adam Aoun, Georgios Papanastasopoulos
Field experiment on tax compliance in Greece
Angeliki Skoura
Fiscal and Monetary policy shocks in emerging market economies
Georgios Patsiolas, Ioannis Tsakalos
How Do Financial Analysts Value Firms with a Going-Concern Audit Opinion?
Grigoria Chlomou, Efthimios Demirakos
How is tourism behavior being shaped after two years of pandemic? Evidence from Greece
Athina Nella, Maria Tsaketa
Implementing strategy in the Greek food manufacturing companies. The managerial tool of internal audit
Evangelia Pappa
Linking digital and absorptive capacity to innovation performance: evidence from the Greek manufacturing
Ioanna Kastelli, Petros Dimas, Dimitris Stamopoulos, Aggelos Tsakanikas
Managing the Waste Problem through an Innovative Recycling Model
Georgios Papadopoulos, Rafaela Koliou, Sotiris Gayialis, Evripidis Kechagias
Predicting Covid-19 consequences on financial performance of Greek banks. The role of corporate governance
Andreas Koutoupis, Panagiotis Kyriakogkonas, Athanasios Theologis, Michail Pazarskis
Price Analysis in the European Food Supply Chain
Dimitris Pachis, George Peppas, Augustinos Dimitras
Real Earnings Smoothing and Asymmetric Cost Behaviour
Nikolaos Karampinis, Giannis Lessis, Dimitrios Ntounis, Orestis Vlismas
Renewable Energy Installations and Policy Assessment: Evidence from a Panel VAR analysis in Europe
Georgios Evangelidis, Konstantinos Konstantakis, Panayotis Michaelides
Sustainability Performance and Corporate Risk-Taking: Evidence from the Tourism Services Industry
Nikolaos Tsileponis, Omneya Abdelsalam, Antonios Chantziaras, Vassiliki Grougiou, Stergios Leventis
The ‘leverage effect’ of audits on compliance: Evidence from Greek micro-businesses
Vasileios Fourlas, George Peppas, Augustinos Dimitras
The characteristics of the energy products’ tax incidence on consumers’ prices. Repercussions for the inflation in euro area countries.
Anastasios Saraidaris
The determinants of dividend policy in shipping companies
Andreas Andrikopoulos, Anna Giannopoulou Merika, Henry Penikas
The effect of ESG criteria on UK Mergers and Acquisitions after the Brexit Referendum
Georgios Patsiolas, Ioannis Tsakalos
The impact of Corona virus on luxury hotels in the region of Attica & suggestions for dealing with it
Evangelia Kasimati, Panagiota Dionysopoulou, Christina Tsalampampouni
The Impact of COVID – 19 First Outbreak on Greek Private High Schools & the Distance Learning Experience
Maria Malagkoniari, Kleopatra Deliou
The importance of ESG related audit quality for corporate performance
Afroditi Papadaki, Olga-Chara Pavlopoulou-Lelaki
The Interconnection Of Corporate Culture, Strategic Planning And The Effectiveness Of Internal Control And Loyalty Of Internal Auditors
Panayiota Mitropoulou, Andreas Koutoupis
The Market Impact of Operational Risk Events in the Energy Sector
Kyriaki Kosmidou, Sofia Kalatha, Panagiotis Dontis-Charitos
The significance of internal audit to an entity’s governance processes, internal controls & risk management
Marina Gkouma, John Filos
The tax control of intra-group transactions: evolution over time and comparative analysis of the institutional framework of Greece
Stavros Sapountzakis
The use of the Game Theory Context in the strategic political marketing design. The case of the USA elections.
Evangelia Markaki, Theodore Chadjipadelis
Towards a Non-Financial Reporting Framework for financial institutions. An ESG-based approach
Georgios Vousinas
Vulnerability and resiliency of Greek SMES during the COVID-19 pandemic crisis
Leonidas Vatikiotis, Dimitrios Giakoulas, Antonios Aggelakis

Reg. Sessions

A scoping review of pro-environmental behavior through the lens of social – psychological behavioral theories.
Aikaterini Lantza, Grigoris Giannarakis
Audit Committee and Audit Report Lag: A Literature Review
Dimirios Mitskinis, George Drogalas, Michail Nerantzidis, Alkiviadis Karagiorgos
Consumers’ perception on Environmental management and corporate social responsibility of companies – A case study
Panagiotis Saxpazidis, Evangelos Chytis
CONTRACT FARMING OF DURUM WHEAT IN GREECE – Pasta Industry
Alexandra Bochori, Konstantinos Tsiboukas, Antonios Rezitis
Digital Ethics and Taxpayer Rights
Maria Priniotaki
Distant working in Greece: A short literature review of the Greek reality and practice
Mary Stathopoulou, Ioannis Antoniadis, Aikaterini Lantza
Diversification Benefits with Commodity Futures for the Investment Portfolio of a Greek Public Pension Fund
Iordanis Eleftheriadis, Giannis Anastasovitis
Financialization of agricultural commodities in the global market
Kiriakos Kousoulis, Antonios Rezitis
Greek Companies’ Environmental, Social and Governance Performance and Customer Choice
Ilias Moustairas, Paraskevi Boufounou, Kanellos Toudas, Chrisovalantis Malesios
Heterogeneity, jumps and co-movements in transmission of volatility spillovers among cryptocurrencies
Maria Tantoula, Konstantinos Gkillas, Manolis Tzagkarakis
Implementation of abroad Accounting Framework of the General Government as a means of reforming the Financial Sector
Aimilia Zoumi
Overview of tax measures for personal income tax of the period 2009-2020
Efstathia Koutroubi
Proposal for an Information System of the Greek Tourism Satellite Account
Mihail Diakomihalis, Theodoros Pappas
Public management reform under the dome of accruals (Presidential Conference 54/2018): Investigation of the effects on the financial information and the audit of the General Government entities
Spyridon Goumas, Pavlos Karastogiannis
The consulting role of internal audit. Empirical investigation in Greek public administration
Ioannis Filos, Ioannis Selimis
The impact of environmental performance on the cost of bank debt: A selective review of the literature
Chrysavgi Mitsi, Augustinos Dimitras
The impact of FinTech firms on the UK bank performance
Apostolos Dasilas
The Impact of the Primary Sector on GDP of Greece, an Econometric Approach
Sophia-Elvira Galazoula, Kanellos Toudas, Paraskevi Boufounou
The leader – manager debate in the Greek public administration: a critical review of the literature and future research agenda.
Vasiliki Tzavella
The Macroeconomic and Social imbalances in the Eurozone in the period of Economic Crisis (2008 - 2014)
Asimakis Tamourantzis
The perspective of public servants on the impact of International Public Sector Accounting Standards (IPSAS) on public management and auditing: Evidence from Greece
Olympia Gkouma, Ioannis Filos
The Role of Financial Information on Banks’ Credit Policy: Euro Area Evidence.
Georgios Spiliotopoulos, Timotheos Aggelidis
THE ROLE OF INTERNAL AUDIT AND ITS CONTRIBUTION TO FRAUD DETECTION AND EFFECTIVE CORPORATE GOVERNANCE
Michail Pazarskis, Grigorios Lazos, Stergios Galanis
Total Quality Management, in Luxury Hotels, in region of Attica
Evangelia Kasimati, Panagiota Dionysopoulou, Eleni Mouratidou
Uncertainty Shocks, Economic Institutions and Innovation Performance
Kyriaki Kafka
Winners and Losers: The Recovery of the Greek Retail Trade after Uncertainty Shocks
Pantelis Kostis
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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