Nikolaos I. Karampinis

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

76 Patission Street

GR-104 34 Athens

Greece

SCHOLARLY PAPERS

8

DOWNLOADS

234

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Asymmetric Cost Behaviour and Earnings Quality in the European Context

Number of pages: 28 Posted: 06 Jan 2021
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 99 (356,834)

Abstract:

Loading...

Asymmetric Cost behaviour, Earnings Quality, Conditional Conservatism, Earnings Smoothing, Operating Accruals

2.

Strategy and Earnings Quality

Number of pages: 31 Posted: 11 Oct 2021
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 60 (473,043)

Abstract:

Loading...

Strategy, Earnings Quality, Earnings Management, Conditional Conservatism, Earnings Persistence

3.

Real Earnings Smoothing and Asymmetric Cost Behavior

Number of pages: 41 Posted: 12 Oct 2021 Last Revised: 13 Apr 2022
Nikolaos I. Karampinis, Giannis D. Lessis, Dimitrios Ntounis and Orestes Vlismas
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 55 (492,368)

Abstract:

Loading...

Asymmetric cost behaviour, real earnings smoothing, managerial discretion.

4.

Business Strategy and Cost of Capital: A Mediation Analysis

Number of pages: 23 Posted: 18 Nov 2021 Last Revised: 18 Feb 2022
Nikolaos I. Karampinis and Giannis D. Lessis
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 20 (684,788)

Abstract:

Loading...

Business Strategy, Implied Cost of Capital, Mediation Analysis

5.

Implied Cost of Capital and Accounting Conservatism

Posted: 25 Feb 2021
Nikolaos I. Karampinis and Giannis D. Lessis
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

Loading...

Implied Cost of Capital, Conservatism, Analyst Overoptimism, Degrees of Freedom Problem

6.

Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment

Posted: 14 Apr 2020
Charoula Daskalaki and Nikolaos I. Karampinis
University of Crete, Department of Economics and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

Loading...

Tax avoidance; Statutory auditors; Tax enforcement

7.

Tangible Asset Impairments Under IFRS: The Impact of Enforcement

Posted: 18 Sep 2019
Nikolaos I. Karampinis
Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

Loading...

International Financial Reporting Standards; Tangible Asset impairments; Enforcement; Incentives

8.

Mandating IFRS in an Unfavorable Environment: The Greek Experience

Posted: 25 Mar 2010
Nikolaos I. Karampinis 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

Abstract:

Loading...

IFRS, Reporting Incentives, Value Relevance, Conditional Conservatism, Accounting Quality