Browsing by Author "Garefalakis, Alexandros"
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Audit committee independence and financial expertise and earnings management: Evidence from China
Garefalakis, Alexandros; Alkebsee, Radwan; Tian, Giaoliang; Kyriakogkonas, Panagiotis; Koutoupis, Andreas P. (Inderscience Enterprises Ltd., 2020-12)This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and ...
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Audit committee independence and financial expertise and earnings management: evidence from China
Alkebsee, Hussien Radwan; Tian, Gaoliang; Garefalakis, Alexandros; Koutoupis, Andreas; Kyriakogkonas, Panagiotis (Inderscience Enterprises Ltd., 2020-12)his paper investigates the effect of the audit committee’s independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee’s independence and ...
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Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors
Alkebsee, Radwan; Alhebry, Adeeb; Tian, Giaoliang; Garefalakis, Alexandros (Taylor and Francis Ltd, 2021)This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive ...
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The contribution of organized food retail to the Greek socio-economic development during the years of economic crisis
Zisoudis, Nikolaos; Zafeiriou, Eleni; Garefalakis, Alexandros; Garefalakis, Stavros (Virtus Interpress, 2021)The economic crisis in the EU had severe impacts not only on the performance of the domestic economy but also on the living standard for the citizens. The extended spread of this crisis resulted in limitation in the ...
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The contribution of organized food retail to the greek socioeconomic development during the years of economic crisis.
Zisoudis, Nikolaos; Zafeiriou, Eleni; Garefalakis, Alexandros; Spinthiropoulos, Konstantinos; Garefalakis, Stavros (Virtus Interpress, 2021-11)The economic crisis in the EU had severe impacts not only on the performance of the domestic economy but also on the living standard for the citizens. The extended spread of this crisis resulted in limitation in the ...
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Default avoidance on credit card portfolios using accounting, demographical and exploratory factors: decision making based on machine learning (ML) techniques
Sariannidis, Nikolaos; Papadakis, Stelios; Garefalakis, Alexandros; Lemonakis, Christos; Tsioptsia, Kyriaki‑Argyro (Springer Verlag, 2020-11)Effective and thorough credit-risk management is a key factor for lending institutions, as significant financial losses can arise from the borrowers’ default. Consequently, machine learning methods can measure and analyze ...
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Distinguish regional performance with the use of shift-share analysis and MCDA methods: a gross value added perspective
Xanthos, Georgios; Zopounidis, Constantin; Garefalakis, Alexandros; Lemonakis, Christos; Passas, Ioannis (Springer Verlag, 2020-06-17)This study aims to take into account regional gross value added, to assess the per formance of this macroeconomic component for all thirteen Regions of Greece. We apply two diferent methods for the period between 2010 ...
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Does independent director's cash compensation matter? Evidence from corporate fraud.
Alkebsee, Radwan; Giaoliang, Tian; Garefalakis, Alexandros; Koutoupis, Andreas; Kyriakogkonas, Panagiotis (Vilnius Gediminas Technical University (VILNIUS TECH), 2021-09)This study empirically investigates the relationship between independent directors’ cash compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the ...
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Efficiency in banking: does the choice of inputs and outputs matter
Floros, Christos; Zopounidis, Constantin; Tan, Yong Aaron; Lemonakis, Christos; Garefalakis, Alexandros; Tabouratzi, Efthalia (Inderscience Enterprises Ltd., 2020-05)This paper examines banking efficiency using recent data from PIGS countries (i.e., Portugal, Italy, Greece and Spain), which suffer from debt problems. We employ a two-stage approach based on the effect of several items ...
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Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach
Zopounidis, Constantin; Garefalakis, Alexandros; Lemonakis, Christos; Passas, Ioannis (Emerald Publishing Limited, 2020-12-11)Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public ...
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Exploring firms' accounting viability during economic turmoil: best practices for SMEs entrepreneurship
Lemonakis, Christos; Garefalakis, Alexandros; Ballas, Panagiotis; Balla, Vassiliki; Passas, Ioannis (CJEAS Ltd.; Production Faculty of Management Press, University of Warsaw, 2020-05)Purpose – The aim of this study is to enrich the existing literature through the results of the research and to provide further information to policy-makers on the part of businesses and the state. This paper focuses on ...
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Exporting Activity at Turning Point: Continuity and Viability of Greek Manufacturing SMEs
Lemonakis, Christos; Batzanakaki, Eleni; Steiakakis, Stylianos; Garefalakis, Alexandros (IGI Global, 2019-07)The purpose of this article is to study key factors affecting export activity in the Greek manufacturing small and medium enterprises (SMEs). Under this condition the authors focus on four consecutive sectors of Greek ...
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Exporting Activity at Turning Point:Continuity and Viability of Greek Manufacturing SMEs
Lemonakis, Christos; Batzanakaki, Eleni; Steiakakis, Stylianos; Garefalakis, Alexandros (IGI Global, 2019-12)The purpose of this article is to study key factors affecting export activity in the Greek manufacturing small and medium enterprises (SMEs). Under this condition the authors focus on four consecutive sectors of Greek ...
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Greek economic crisis management program and its impact on public employees' earnings: a case series and literature review
Spinthiropoulos, Konstantinos; Tsiatsiou, Efthymia; Garefalakis, Alexandros; Stavropoulou, A.; Chaitidis, G. (Czestochowa University of Technology, 2021-12)The economic crisis forced the Greek Government to implement a series of controversial fiscal consolidation policies, also known as Memoranda of Economic and Financial Policy (a.k.a. Memoranda), resulting in internal ...
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Greek sovereign crisis and European exchange rates: effects of news releases and their providers
Gkillas, Konstantinos; Vortelinos, Dimitrios I.; Floros, Christos; Garefalakis, Alexandros; Sariannidis, Nikolaos (Springer Verlag, 2020-11)In this paper, we study the contribution of the geographical (both the regional and international) aspect of news releases, related to the Greek sovereign debt crisis. We investigate the impact of the Greek debt crisis via ...
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The Importance of Green Human Resources: Green Ambidexterity and Environmental Performance
Papademetriou, Christos; Anastasiadou, Sofia; Ragazou, Konstantina; Garefalakis, Alexandros; Belias, Dimitrios; Prodromou, Amvrosios (IGI Global, 2025)This chapter will look at how Green Human Resources-GHR can help firms im prove their environmental sustainability. It investigates how green ambidexterity - the ability to balance both extraction and exploration ...
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Improving the Effectiveness of Entrepreneurs by Integrating Environmental, Social, and Governance Principles Into the Management of Human Resources
Ragazou, Konstantina; Garefalakis, Alexandros; Papademetriou, Christos (IGI Global, 2024)This study examines the benefits of combining ESG (environmental, social, and governance) concepts with HRM to boost entrepreneurial success. The authors use the conceptual method to explore how environmental, social, ...
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The international fraud triangle
Garefalakis, Alexandros; Cheliatsidou, Anastasia; Sariannidis, Nikolaos; Azibi, Jamel (Emerald Publishing Limited, 2021-12)Purpose – Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing ...
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Looking back and forging ahead: the weighting of ESG factors
Garefalakis, Alexandros; Dimitras, Augoustinos I. (Springer Verlag, 2020-11)The research for the investigation of the quality of the Corporate Annual Reports (CAR) and particularly the part of the narrative information contained in it has long been underestimated, mainly due to the lack of tools ...
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Machine Learning Applications for Accounting Disclosure and Fraud Detection
Passas, Ioannis N.; Garefalakis, Alexandros; Lemonakis, Christos; Zopounidis, Constantin; Chimonaki, Christianna (IGI Global, 2020-10)Description: The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a ...