Seraina C. Anagnostopoulou

University of Piraeus, Department of Banking and Financial Management

80 Karaoli & Dimitriou Str.

Piraeus, 18534

Greece

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 19,684

in Total Papers Downloads

5,518

TOTAL CITATIONS
Rank 24,623

SSRN RANKINGS

Top 24,623

in Total Papers Citations

37

Scholarly Papers (28)

Working Capital Management and Firm Listing Status

Multinational Finance Journal, 2012, vol. 16, no. 3/4, pp. 261–301
Number of pages: 41 Posted: 01 Apr 2013 Last Revised: 13 Nov 2014
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 432 (144,770)

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working capital, cash conversion cycle, private firms, listing status

Working Capital Management and Firm Listing Status

Multinational Finance Journal, Vol. 16, No. 3/4, p. 261-301, 2012
Number of pages: 41 Posted: 19 Jun 2015
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 120 (507,062)

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working capital; cash conversion cycle; private firms; listing status

2.

Accounting Conservatism and Corporate Social Responsibility

British Accounting Review, Forthcoming
Number of pages: 59 Posted: 27 Aug 2020 Last Revised: 30 Dec 2020
Seraina C. Anagnostopoulou, Andrianos E. Tsekrekos and Georgios Voulgaris
University of Piraeus, Department of Banking and Financial Management, Athens University of Economics and Business - Department of Accounting and Finance and The University of Manchester - Alliance Manchester Business School
Downloads 431 (146,747)
Citation 7

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accounting conservatism, corporate social responsibility, earnings’ asymmetric timeliness, managerial discretion

3.

Accounting Quality, Information Risk and Implied Volatility around Earnings Announcements

Journal of International Financial Markets, Institutions and Money, Vol. 34, pp. 188-207, 2015
Number of pages: 44 Posted: 15 Oct 2014 Last Revised: 25 Feb 2015
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 399 (160,313)
Citation 1

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Accounting quality, accruals quality, information risk, earnings announcements, implied volatility, investor uncertainty

4.

The Impact of Human Resource Practices on Corporate Investment Efficiency

International Review of Financial Analysis, Forthcoming
Number of pages: 49 Posted: 30 Mar 2020 Last Revised: 11 Mar 2023
Seraina C. Anagnostopoulou and Argyro Avgoustaki
University of Piraeus, Department of Banking and Financial Management and ESCP Business School
Downloads 345 (188,440)
Citation 4

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Human resource practices, Human resource systems, Investment efficiency, Over-investment, Under-investment

5.

Earnings Management by Classification Shifting and IPO Survival

Journal of Corporate Finance, Forthcoming
Number of pages: 52 Posted: 03 Dec 2019 Last Revised: 29 Dec 2020
Seraina C. Anagnostopoulou, Dimitrios Gounopoulos, Kamran Malikov and Hang Pham
University of Piraeus, Department of Banking and Financial Management, University of Bath - School of Management, University of Southampton and University of Essex - Essex Business School
Downloads 337 (193,247)
Citation 1

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classification shifting; income manipulation; investor protection; initial public offering; ipo survival

6.

The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment

European Accounting Review, forthcoming
Number of pages: 43 Posted: 11 Mar 2021 Last Revised: 08 Apr 2023
Seraina C. Anagnostopoulou and Kamran Malikov
University of Piraeus, Department of Banking and Financial Management and University of Southampton
Downloads 330 (197,699)

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classification shifting, investment efficiency, over-investment, under-investment, earnings management, information asymmetry

7.

Accruals quality and efficient investing: Cross-country evidence

Journal of International Accounting, Auditing and Taxation, forthcoming
Number of pages: 47 Posted: 04 Mar 2021 Last Revised: 29 Sep 2024
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 275 (239,952)

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Accounting quality, Information asymmetry, Institutional enforcement, Investment efficiency, Over-investment, Under-investment

8.

Financial Distress: Public vs. Private Firms

Number of pages: 57 Posted: 17 Dec 2010 Last Revised: 30 Jan 2011
Seraina C. Anagnostopoulou and Mario Levis
University of Piraeus, Department of Banking and Financial Management and City University London - Cass Business School
Downloads 272 (242,682)

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Financial Distress, Private Firms, Financial Leverage

9.

Enhancement in Firms’ Information Environment via Options Trading and the Efficiency of Corporate Investment

Journal of Banking and Finance, forthcoming
Number of pages: 52 Posted: 23 Feb 2021 Last Revised: 17 Feb 2023
Seraina C. Anagnostopoulou, Lenos Trigeorgis and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management, University of Cyprus - Department of Public and Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 266 (248,126)
Citation 8

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information environment enhancement, option trading activity, corporate investment efficiency, under- or over-investment, information asymmetry, agency costs, managerial learning

10.

Online Appendix for: The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment

European Accounting Review, forthcoming
Number of pages: 13 Posted: 05 May 2022 Last Revised: 24 Jan 2024
Seraina C. Anagnostopoulou and Kamran Malikov
University of Piraeus, Department of Banking and Financial Management and University of Southampton
Downloads 256 (257,987)

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classification shifting, investment efficiency, earnings management, information asymmetry, managerial learning

11.

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 255 (258,990)
Citation 1

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

12.

Cash Holdings: Determinants and Impact on Future Operating Performance for Listed vs. Unlisted Firms

Review of Pacific Basin Financial Markets and Policies (RPBFMP), Vol. 16, No. 2, 2013
Number of pages: 50 Posted: 26 Mar 2012 Last Revised: 05 Sep 2014
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 239 (276,174)
Citation 1

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cash policy, private firms, liquidity, performance

13.

Earnings Management in Firms Seeking to Be Acquired

The British Accounting Review, vol. 47, no. 4, pp. 351-375, 2015
Number of pages: 64 Posted: 22 Jul 2014 Last Revised: 04 Dec 2015
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 237 (278,423)
Citation 13

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acquisition targets, takeovers, earnings management, income manipulation

14.

The Impact of Online Reputation on Hotel Profitability

International Journal of Contemporary Hospitality Management, Vol. 32, No. (1), pp. 20-39, 2020
Number of pages: 26 Posted: 23 Aug 2019 Last Revised: 22 Jan 2020
University of Piraeus, Department of Banking and Financial Management, Bournemouth University, 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 233 (283,198)

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Quantitative content analysis; online hotel reviews; eWOM; hotel reputation; Latent Semantic Analysis; hotel performance

15.

Accounting Quality, Information Risk and the Term Structure of Implied Volatility around Earnings Announcements

Research in International Business and Finance, Vol. 41, pp. 445-460, 2017
Number of pages: 30 Posted: 09 May 2017 Last Revised: 22 Aug 2019
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 227 (290,405)

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Accounting Quality, Information Risk, Term Structure of Implied Volatility, Earnings Announcements

16.

Accounting Comparability between M&A Bidders and Targets and Deal Outcome

Number of pages: 55 Posted: 07 Sep 2022 Last Revised: 03 Dec 2024
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 226 (291,644)

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Financial Statement Comparability, Mergers and Acquisitions, M&As, Synergies, Divestitures, Short-term and long-term M&A performance

17.

Accounting Quality and Loan Pricing: The Effect of Cross-Country Differences in Legal Enforcement

The International Journal of Accounting, Vol. 52, No. (2), pp. 178-200, 2017
Number of pages: 46 Posted: 10 Nov 2016 Last Revised: 22 Aug 2019
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 154 (413,142)
Citation 1

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Accounting Quality, IFRS, Legal Enforcement, Bank Loan Terms and Conditions

18.

Do Firms that Wish to Be Acquired Manage Their Earnings? Evidence from Major European Countries

International Review of Financial Analysis, vol. 30, pp. 57-68, 2013.
Number of pages: 37 Posted: 23 Jun 2013 Last Revised: 28 May 2014
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 135 (459,732)

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acquisition targets, seeking a buyer, takeovers, earnings management

19.

The Option Market Reaction to Bank Loan Announcements

Journal of Financial Services Research, Vol.53, No. (1), pp. 99-139, 2018
Number of pages: 51 Posted: 21 Mar 2016 Last Revised: 24 Aug 2019
University of Piraeus, Department of Banking and Financial Management, University of Graz, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 126 (485,775)

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bank loan announcements, option pricing, implied volatility, term structure of implied volatility

R&D Tax Credits and R&D Investment Efficiency

Number of pages: 49 Posted: 21 Nov 2024
Ioannis Tsalavoutas, Seraina C. Anagnostopoulou and Fanis Tsoligkas
University of Glasgow - Accounting and Finance Group, University of Piraeus, Department of Banking and Financial Management and University of Bath - School of Management
Downloads 52 (849,656)

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R&D tax incentives, R&D expenditure, investment efficiency, market performance

R&D Tax Credits and R&D Investment Efficiency

Number of pages: 49 Posted: 18 Feb 2025
Seraina C. Anagnostopoulou, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Piraeus, Department of Banking and Financial Management, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 30 (1,090,435)

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R&D tax incentives, R&D expenditure, investment efficiency, market performance

21.

Earnings Management in Public Healthcare Organizations: The Case of the English NHS Hospitals

Public Money & Management, Forthcoming
Number of pages: 23 Posted: 13 Jul 2020 Last Revised: 26 Dec 2020
Seraina C. Anagnostopoulou and Charitini Stavropoulou
University of Piraeus, Department of Banking and Financial Management and City University London
Downloads 74 (693,152)

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earnings management, institutional transition, NHS Foundation Trusts, financial performance, healthcare, hospitals

22.

Online Appendix for: 'Enhancement in Firms’ Information Environment via Options Trading and the Efficiency of Corporate Investment'

Journal of Banking and Finance, forthcoming
Number of pages: 26 Posted: 27 Aug 2021 Last Revised: 14 Feb 2023
Seraina C. Anagnostopoulou, Lenos Trigeorgis and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management, University of Cyprus - Department of Public and Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 66 (737,921)

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information environment enhancement, option trading activity, corporate investment efficiency, under- or over-investment, information asymmetry, agency costs, managerial learning

23.

The dark side of accounting flexibility: Firms' opportunistic response to government aid policies in times of crisis

Number of pages: 2
Seraina C. Anagnostopoulou, Marco Maria Mattei, Matteo Merlo and Eleonora Monaco
University of Piraeus, Department of Banking and Financial Management, University of Bologna - Department of Management, University of Bologna and University of Bologna
Downloads 1

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opportunistic behaviour, crisis, government policy, depreciation policy, COVID-19, accounting flexibilty

24.

The Effect of Financial Leverage on Real and Accrual-Based Earnings Management

Accounting and Business Research, Vol. 47, No. (2), pp. 191-236, 2017
Posted: 03 May 2016 Last Revised: 22 Aug 2019
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Piraeus, Department of Banking and Financial Management and Athens University of Economics and Business - Department of Accounting and Finance

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Leverage, Debt, Real Earnings Management, Accrual-Based Earnings Management, Market Performance

25.

Bank Loan Terms and Conditions: Is There a Macro Effect?

Research in International Business and Finance, Vol. 37, 2016, pp. 269-282
Posted: 22 Feb 2016
Seraina C. Anagnostopoulou and Konstantinos Drakos
University of Piraeus, Department of Banking and Financial Management and Independent

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Bank lending, Loan pricing, Loan terms and conditions, Macroeconomic effects

26.

Accrual-Based and Real Earnings Management before and after IFRS Adoption: The Case of Greece

Journal of Applied Accounting Research, Vol. 17, Iss 1, pp. 2-23, 2016
Posted: 09 Nov 2014 Last Revised: 26 Jan 2016
Aikaterini Ferentinou and Seraina C. Anagnostopoulou
University of Graz and University of Piraeus, Department of Banking and Financial Management

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Greece, IFRS, accrual-based earnings management, real earnings management

27.

Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK

Journal of International Financial Management & Accounting, Forthcoming
Posted: 10 Sep 2009
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management

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R&D capitalization, analyst earnings’ forecasts, forecast accuracy

28.

R&D and Performance Persistence: Evidence from the United Kingdom

International Journal of Accounting, Vol. 43, No. 3, 2008
Posted: 26 May 2006 Last Revised: 07 Sep 2008
Seraina C. Anagnostopoulou and Mario Levis
University of Piraeus, Department of Banking and Financial Management and City University London - Cass Business School

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R&D, Research and Development, Research, Development, Persistence, Intangibles