Browsing NUP Academic Publications - Ακαδημαϊκές Δημοσιεύσεις ΠΝΠ by Author "Sariannidis, Nikolaos"
Now showing items 1-7 of 7
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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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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 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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Narrative disclosure guidelines for CARs:an operational-based tool
Garefalakis, Alexandros; Sariannidis, Nikolaos; Lemonakis, Christos (Springer Verlag, 2020-08-31)Management Commentary Index (Ma.Co.I) is a composite measuring index developed for the detailed evaluation of narrative disclosure quality, as this has been delineated by the Financial Accounting Standards Board—FASB and ...
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The Next “G” On ESG: The Strategic Thinking of Businesses Towards Supply Chain Fraud
Garefalakis, Alexandros; Sariannidis, Nikolaos; Ragazou, Konstantina; Passas, Ioannis (2021)Supply Chain Management is in the core of businesses’ operational activities worldwide. Its main purpose is the proper management of resources and the assurance of the sustainable operation of the economic entities. However, ...
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Operational elements of Narrative Disclosure Information (NDI) in a geographical context
Garefalakis, Alexandros; Sariannidis, Nikolaos; Lemonakis, Christos (Springer Verlag, 2020-11)Research on the quality of narrative information of annual financial reports has long been dominated by a lack of tools that permit an objective analysis of qualitative disclosure. This study is focused on accounting ...
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Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives
Lemonakis, Christos; Sariannidis, Nikolaos; Garefalakis, Alexandros; Adamou, Anastasia (Springer Verlag, 2020-11)The ever-changing business environment, coupled with increased competition and rapid technological advances, exert pressure on businesses looking for modern ways of production and operation, based on their survival and ...