Apostolos Ballas

Athens University of Economics and Business - Department of Accounting and Finance

76 Patission Street

Athens, GR-10434

Greece

SCHOLARLY PAPERS

15

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4,879

SSRN CITATIONS

1

CROSSREF CITATIONS

5

Scholarly Papers (15)

1.

Faculty Perceptions and Readership Patterns of Accounting Journals: A Global View

Number of pages: 22 Posted: 10 Sep 2002
Apostolos Ballas and Vasilis Theoharakis
Athens University of Economics and Business - Department of Accounting and Finance and ALBA Graduate Business School
Downloads 3,095 (3,560)
Citation 1

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2.

The Effect of Strategy on Asymmetric Cost Behavior of SG&A Expenses

Number of pages: 64 Posted: 13 Oct 2015 Last Revised: 08 Aug 2018
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 516 (54,546)
Citation 3

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Asymmetric Cost Behavior, Strategy

3.

European Differences in the Valuation of Earnings and Book Value: Regulation Effects or Industry Effects?

Number of pages: 23 Posted: 05 May 2004
Apostolos Ballas and Dimosthenis L. Hevas
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 382 (78,563)
Citation 2

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Europe, valuation models, international accounting

4.

Valuation Implications of the Components of Earnings: Cross-Sectional Evidence from Greece

Number of pages: 24 Posted: 25 Jan 1998
Apostolos Ballas
Athens University of Economics and Business - Department of Accounting and Finance
Downloads 309 (99,908)
Citation 1

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5.

Tax Incentives as Determinants of Accounting for and Spending on R&D: An International Analysis

Number of pages: 41 Posted: 02 Oct 2014
Seraina C. Anagnostopoulou and Apostolos Ballas
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 184 (167,592)

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R&D expenditure, R&D capitalisation, tax incentives, accounting choice

6.

Ideology vs. Formal Systems as a Control Mechanism: A Case Study

Number of pages: 46 Posted: 10 Mar 2008
Nicos Sykianakis and Apostolos Ballas
Technological Educational Institute (TEI) of Piraeus and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 133 (220,362)

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7.

Management Control Systems and Performance: Evidence from the Greek Shipping Industry

Maritime Policy & Management, Vol. 37, No. 6, pp. 625-660, 2010
Number of pages: 37 Posted: 03 May 2011
Androniki A. Triantafylli and Apostolos Ballas
Manchester Business School and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 120 (238,223)

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8.

Aligning Strategy and Performance Measurement Systems in the Service Sector Companies: The Greek Example

Number of pages: 31 Posted: 03 May 2011
Androniki A. Triantafylli and Apostolos Ballas
Manchester Business School and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 75 (323,924)

Abstract:

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Field Study, Management Control Systems, Corporate Strategy, Shipping Companies, Performance Measurement Systems

9.

Exploring the Relation of CSR Activities With Operating Activities: Cost Asymmetry and Asymmetric Sales Response

Number of pages: 47 Posted: 14 Nov 2018 Last Revised: 13 Apr 2019
Athens University of Economics and Business - Department of Accounting and Finance, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 39 (438,006)

Abstract:

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Cost Behaviour, Asymmetric Sales Response, CSR Activities, Strategy, Intangible Investments

10.

The Valuation Properties of the Rating to Economic Profit

Number of pages: 28 Posted: 03 Jul 2019
Apostolos Ballas and Efthimios Demirakos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 26 (498,777)

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Rating to Economic Profit (REP), Price-to-Book, Return on Equity, Financial Analysts, Equity Valuation

11.

Do Financial Analysts Care About FCPA Violations?

International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Posted: 23 Jan 2018 Last Revised: 11 Nov 2019
Apostolos Ballas and Efthimios Demirakos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

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Foreign Corrupt Practices Act (FCPA), Securities and Exchange Commission (SEC), Bribery, Financial Analysts, and Equity Research Reports

12.

The Valuation Implications of Strategy in R&D-Intensive Industries

Journal of Applied Accounting Research, Forthcoming
Posted: 21 Jan 2018
Apostolos Ballas and Efthimios Demirakos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

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Value Relevance, Business Strategy, Prospectors, Defenders, Intangibles, Research And Development

13.

Exploring Diversity in Accounting Through Faculty Journal Perceptions

Contemporary Accounting Research, Forthcoming
Posted: 15 Oct 2003
Apostolos Ballas and Vasilis Theoharakis
Athens University of Economics and Business - Department of Accounting and Finance and ALBA Graduate Business School

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journal rankings, diversity, accounting

14.

The Politics of Resisting and Reforming Systematic Extortion by Tax Auditors-Inspectors

Business Ethics: A European Review, Vol. 9, No. 2, April 2000
Posted: 11 Jul 2000
Richard Nielsen and Apostolos Ballas
Boston College and Athens University of Economics and Business - Department of Accounting and Finance

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15.

Valuation Implications of Exceptional and Extraordinary Items

British Accounting Review, Vol 31, No 3, September 1999
Posted: 16 Feb 2000
Apostolos Ballas
Athens University of Economics and Business - Department of Accounting and Finance

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