Andreas Charitou

University of Cyprus

Professor of Accounting; (Chairman)

75 Kallipoleos Street

P.O. Box 20537

Nicosia CY-1678

Cyprus

SCHOLARLY PAPERS

26

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6,691

SSRN CITATIONS
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Top 16,718

in Total Papers Citations

21

CROSSREF CITATIONS

44

Scholarly Papers (26)

1.

Option-Based Bankruptcy Prediction

Number of pages: 27 Posted: 12 Feb 2001
Andreas Charitou and Lenos Trigeorgis
University of Cyprus and University of Cyprus - Department of Public and Business Administration
Downloads 1,718 (15,557)
Citation 5

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Option pricing, bankruptcy

2.

Corporate Governance, Agency Problems, and Firm Performance: Empirical Evidence from an Emerging European Market

Number of pages: 41 Posted: 22 Feb 2013 Last Revised: 08 Apr 2016
University of Cyprus, Cyprus University of Technology and University of Glasgow - Accounting and Finance Group
Downloads 1,668 (16,251)
Citation 5

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Corporate Governance, Agency Problems, Firm Performance, Emerging Markets

Comparative Analysis of Artificial Neural Network Models: Application in Bankruptcy Prediction

Number of pages: 35 Posted: 10 Feb 2001
Christakis Charalambous, Andreas Charitou and Froso Kaourou
University of Cyprus - Department of Public and Business Administration, University of Cyprus and University of Cyprus
Downloads 1,126 (28,781)
Citation 3

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Comparative Analysis of Artificial Neural Network Models: Application in Bankruptcy Prediction

Posted: 10 Feb 2001
Christakis Charalambous, Andreas Charitou and Froso Kaourou
University of Cyprus - Department of Public and Business Administration, University of Cyprus and University of Cyprus

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The Impact of Losses and Cash Flows on Dividends: Empirical Evidence for Japan

Number of pages: 34 Posted: 29 Nov 2000
Andreas Charitou
University of Cyprus
Downloads 646 (61,614)

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Dividends, cash flows, earnings, losses, capital markets, Japan

The Impact of Losses and Cash Flows on Dividends: Empirical Evidence for Japan

Posted: 21 Feb 2001
Andreas Charitou
University of Cyprus

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Dividends; Cash flows; Earnings; Losses; Capital markets; Japan

5.

Size and Book-to-Market Factors in Earnings, Cash Flows and Stock Returns: Empirical Evidence for the UK

Number of pages: 46 Posted: 03 Feb 2004
Andreas Charitou and Eleni Constantinidi
University of Cyprus and University of Cyprus
Downloads 421 (105,624)
Citation 6

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6.

Corporate Governance, Board Composition, Director Expertise, and Value: The Case of Quality Excellence

Multinational Finance Journal, Vol. 20, No. 3, p. 181-236, 2016
Number of pages: 56 Posted: 24 Feb 2017
Andreas Charitou, Ifigenia Georgiou and Andreas C. Soteriou
University of Cyprus, Aston University - Aston Business School and University of Cyprus
Downloads 343 (133,210)

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board of directors, corporate governance, director expertise, strategic role of the board quality management, quality awards

Sleeping with the Enemy: Should Investment Banks Be Allowed to Engage in Prop Trading?

Number of pages: 65 Posted: 08 May 2011
Andreas Charitou and Irene Karamanou
University of Cyprus and University of Cyprus - Department of Public and Business Administration
Downloads 193 (235,228)

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investment banking, proprietary trading, stock recommendations, financial crisis, global settlement (GRAS), Volcker rule, Dodd-Frank Act

Sleeping with the Enemy: Should Investment Banks be Allowed to Engage in Prop Trading?

Review of Accounting Studies, Forthcoming
Number of pages: 64 Posted: 03 Feb 2020
Andreas Charitou and Irene Karamanou
University of Cyprus and University of Cyprus - Department of Public and Business Administration
Downloads 32 (691,912)
Citation 2

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Investment banking, Proprietary trading, Financial analysts, Dodd-Frank Act, Volcker Rule

8.

Is the Whole More Than the Sum of Its Parts? Underpricing and Long-Run IPO Performance

Number of pages: 56 Posted: 08 Apr 2020
University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of Houston - C.T. Bauer College of Business and University of Cyprus, Faculty of Economics and Management, Department of Accounting and Finance
Downloads 104 (382,789)

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IPO, underpricing, long-run performance, overallotment, intrinsic price

9.

The Determinants and Valuation Effects of Classification Choice on the Statement of Cash Flows

Accounting and Business Research, Forthcoming
Number of pages: 55 Posted: 02 Nov 2017
Andreas Charitou, Irene Karamanou and Anastasia Kopita
University of Cyprus, University of Cyprus - Department of Public and Business Administration and University of Warwick - Warwick Business School
Downloads 96 (403,598)

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IFRS, Cash flow statement, classification choice, firm reporting incentives

10.

The Impact of Regulatory Changes on the Information Content of Target Prices

Number of pages: 51 Posted: 01 Mar 2022 Last Revised: 26 Sep 2022
University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of North Carolina Kenan-Flagler Business School and University of Liverpool Management School
Downloads 66 (501,538)

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analysts, target prices, recommendations, rating systems, SRO rules

11.

Financial Analysts’ Response After Corporate Earnings Announcements and Forecast Quality

Number of pages: 32 Posted: 23 May 2021 Last Revised: 10 Jun 2021
Andreas Charitou and Nikolaos Floropoulos
University of Cyprus and University Carlos III of Madrid
Downloads 61 (521,902)

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Earnings forecasts, earnings announcements, financial analysts, information quality

12.

Intention to Acquire and M&As: Evidence from European IPOs

Number of pages: 37 Posted: 03 Jan 2019
Andreas Charitou, Irene Karamanou and George Loizides
University of Cyprus, University of Cyprus - Department of Public and Business Administration and University of Cyprus, Faculty of Economics and Management, Department of Accounting and Finance
Downloads 58 (534,447)

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European IPOs, M&As, Voluntary Disclosure, Informativeness

Are Analyst Stock Recommendation Revisions More Informative in the Post-IFRS Period?

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 50 Posted: 02 Nov 2017
Andreas Charitou, Irene Karamanou and Anastasia Kopita
University of Cyprus, University of Cyprus - Department of Public and Business Administration and University of Warwick - Warwick Business School
Downloads 54 (562,193)

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IFRS, recommendations, enforcement, financial analysts, informativeness

Are Analyst Stock Recommendation Revisions More Informative in the Post‐IFRS Period?

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 115-139, 2018
Number of pages: 25 Posted: 08 Feb 2018
Andreas Charitou, Irene Karamanou and Anastasia Kopita
University of Cyprus, University of Cyprus - Department of Public and Business Administration and University of Warwick - Warwick Business School
Downloads 2 (984,710)
Citation 2

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disclosure, enforcement, financial analysts, IFRS, informativeness, recommendations

14.

Closed-End Country Funds and International Diversification

Multinational Finance Journal, Vol. 10, No. 3/4, p. 251-276, 2006
Number of pages: 26 Posted: 30 Jun 2015
Andreas Charitou, Andreas K. Makris and George Nishiotis
University of Cyprus, PricewaterhouseCoopers and University of Cyprus-Faculty of Economics and Management-Department of Accounting and Finance
Downloads 51 (566,599)
Citation 1

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closed-end country funds; international diversification; emerging markets; liberalization; spanning tests

15.

Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership

Abacus, Vol. 43, No. 3, pp. 271-296, September 2007
Number of pages: 26 Posted: 17 Aug 2007
Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Downloads 16 (799,789)
Citation 6

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16.

Cross-Listing, Bonding Hypothesis and Corporate Governance

Journal of Business Finance & Accounting, Vol. 34, Issue 7-8, pp. 1281-1306, September/October 2007
Number of pages: 26 Posted: 15 Oct 2007
University of Cyprus, Cyprus University of Technology and University of CyprusUniversity of Cyprus
Downloads 15 (808,995)
Citation 2

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17.

The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings are Reduced

Abacus, Vol. 46, No. 2, pp. 153-187, June 2010
Number of pages: 35 Posted: 04 Jun 2010
University of Cyprus, Cyprus University of Technology and affiliation not provided to SSRN
Downloads 7 (887,185)
Citation 1

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18.

Cross-Listing and Operating Performance: Evidence from Exchange-Listed American Depositary Receipts

Journal of Business Finance & Accounting, Vol. 36, Issue 1-2, pp. 99-129, January/March 2009
Number of pages: 31 Posted: 27 Apr 2009
Andreas Charitou and Christodoulos Louca
University of Cyprus and Cyprus University of Technology
Downloads 7 (887,185)
Citation 1

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19.

Distress Risk, Growth and Earnings Quality

Abacus, Vol. 47, Issue 2, pp. 158-181, 2011
Number of pages: 24 Posted: 06 Jun 2011
Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Downloads 6 (897,376)

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Distress risk, Earnings quality, Growth options

Why Do Canadian Firms Cross‐List? The Flip Side of the Issue

Abacus, Vol. 53, Issue 2, pp. 211-239, 2017
Number of pages: 29 Posted: 03 Jun 2017
Andreas Charitou and Christodoulos Louca
University of Cyprus and Cyprus University of Technology
Downloads 1 (1,000,158)

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CEO compensation, Cross‐listing, Vested options

Why Do Canadian Firms Cross List? The Flip Side of the Issue

Forthcoming at Abacus: A Journal of Accounting, Finance and Business Studies
Posted: 29 Apr 2008 Last Revised: 10 Apr 2016
Andreas Charitou and Christodoulos Louca
University of Cyprus and Cyprus University of Technology

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cross listing, CEO compensation, vested options

21.

Alternative Bankruptcy Prediction Models using Option-Pricing Theory

Journal of Banking and Finance, 37 (7), 2329-2341, 2011
Posted: 17 Mar 2011 Last Revised: 28 Mar 2016
University of Cyprus, University of Stirling, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration

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Bankruptcy prediction, Option-pricing theory, Volatility estimation

22.

Dividend Increases and Initiations and Default Risk in Equity Returns

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 14 Aug 2010
University of Cyprus, Cyprus University of Technology and affiliation not provided to SSRN

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Payout policy, dividend increases, dividend initiations, default risk, option pricing

23.

Losses, Dividend Reductions, and Market Reaction Associated with Past Earnings and Dividends Patterns

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Aug 2010
University of Cyprus, Cyprus University of Technology and affiliation not provided to SSRN

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Dividend omissions, dividend reductions, dividend announcements, losses, earnings, patterns, event study

24.

Managerial Discretion in Distressed Firms

British Accounting Review, Vol. 39, No. 4, 2007
Posted: 14 Aug 2010
Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration

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Distress, Bankruptcy, Earnings management, Audit opinion, Stock returns

25.

Predicting Corporate Failure: Empirical Evidence for the UK

Posted: 25 Jun 2004
Christakis Charalambous, Andreas Charitou and Evi Neophytou
University of Cyprus - Department of Public and Business Administration, University of Cyprus and Athens University of Economics and Business - Department of Accounting and Finance

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26.

The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan

Posted: 05 Oct 2000
Andreas Charitou, Colin D. B. Clubb and Andreas Andreou
University of Cyprus, University of Warwick - Warwick Business School and C.N.H. Capital Markets Ltd.

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