Seraina C. Anagnostopoulou

University of Piraeus, Department of Banking and Financial Management

80 Karaoli & Dimitriou Str.

Piraeus, 18534

Greece

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 20,920

SSRN RANKINGS

Top 20,920

in Total Papers Downloads

3,040

SSRN CITATIONS
Rank 46,182

SSRN RANKINGS

Top 46,182

in Total Papers Citations

6

CROSSREF CITATIONS

9

Scholarly Papers (24)

1.
Downloads 475 ( 76,025)
Citation 2

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 380 (97,911)

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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 95 (342,481)

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

2.

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 343 (110,724)
Citation 1

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

3.

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, University of Essex and University of Essex - Essex Business School
Downloads 242 (159,211)
Citation 1

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

4.

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 230 (167,195)

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Financial Distress, Private Firms, Financial Leverage

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 201 (189,813)
Citation 1

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

6.

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 201 (189,813)

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cash policy, private firms, liquidity, performance

7.

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 185 (204,507)
Citation 2

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acquisition targets, takeovers, earnings management, income manipulation

8.

Human Resource Systems and Corporate Investment Efficiency

Number of pages: 48 Posted: 30 Mar 2020 Last Revised: 01 Jun 2021
Seraina C. Anagnostopoulou, Argyro Avgoustaki and Beatriz Garcia Osma
University of Piraeus, Department of Banking and Financial Management, ESCP Business School and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 174 (215,609)

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Human Resource Practices, Employee Quality, Investment Efficiency, Over-Investment, Under-Investment

9.

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 163 (227,901)

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

10.

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 University of Manchester - Alliance Manchester Business School
Downloads 159 (232,803)

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

11.

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 114 (300,723)
Citation 1

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

12.

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 102 (324,576)

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acquisition targets, seeking a buyer, takeovers, earnings management

13.

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 99 (330,939)

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

14.

Options Trading Activity and the Efficiency of Corporate Investment

Number of pages: 64 Posted: 23 Feb 2021 Last Revised: 25 Aug 2021
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 89 (354,011)

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option trading activity, investment efficiency, under- or over-investment, information asymmetry, agency costs

15.

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 80 (377,627)

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

16.

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

Number of pages: 47 Posted: 11 Mar 2021 Last Revised: 04 May 2021
Seraina C. Anagnostopoulou and Kamran Malikov
University of Piraeus, Department of Banking and Financial Management and University of Essex
Downloads 76 (388,900)

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

17.

Accounting Quality, Investment Efficiency, and the Country-Level Strength of Institutional Enforcement

Number of pages: 47 Posted: 04 Mar 2021 Last Revised: 21 Jun 2021
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 63 (430,040)

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

18.

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 28 (587,623)

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

19.

Online Appendix for: 'Options Trading Activity and the Efficiency of Corporate Investment'

Number of pages: 10 Posted: 27 Aug 2021
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 12 (701,014)

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Option trading activity, investment efficiency, under- or over-investment, information asymmetry, agency costs, managerial learning

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

Journal of International Financial Management & Accounting, Vol. 21, Issue 1, pp. 62-83, Spring 2010
Number of pages: 22 Posted: 21 Dec 2009
Seraina C. Anagnostopoulou
University of Piraeus, Department of Banking and Financial Management
Downloads 4 (796,041)
Citation 2
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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

21.

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

22.

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

23.

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

24.

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