3rd International Conference on Accounting and Finance
25th – 28th August 2010
Programme
Wednesday 25th August 2010
18:30 – 19:30 Registrations
19:30 Early-Bird Reception
Thursday 26th August 2010
8:30 – 9:00 Registrations
9:00 – 09:30 SALUTATIONS (Room “Kechria”)
 Prof. Ioannis Lazaridis, Chairman of the Organizing Committee,
Chairman of the Department of Accounting and Finance, Director of the
Postgraduate Program of the Department of Accounting and Finance,
University of Macedonia, GREECE
 Nikolaos Plomaritis, Mayor of Skiathos island, GREECE
 Prof. Demetres Subeniotis, Vice Rector of University of Macedonia,
GREECE
 Prof. Achilleas Zapranis, Newly-elected Vice Rector of University of
Macedonia, GREECE
9:30 – 10:00 Keynote Lecture
Prof. Themis Pantos, The Bridge Bank Chair of Banking and
Financial Services, San Jose State University, USA
“The Hellenic Modernization Act: Risk and Wealth Effect
Implications on the Greek Three Pillar Financial System”
10:00 – 10:15 COFFEE BREAK
10:15 – 11:45 PARALLEL SESSION 1* “Corporate Finance”
CHAIR: Ioannis Papanastasiou, Ph.D., University of Macedonia, GREECE
Manfred Fruehwirth, Institute of
Do Equity Tax Shields Reduce
Finance, AUSTRIA
Leverage? The Austrian Case
Marek Kobialka, Institute of Finance,
AUSTRIA
Athanasios Noulas, University of
The Determination of Corporate
Macedonia, GREECE
Capital Structure throught the Glance
Georgios Genimakis, University of
of Managers: A Survey on Greek
Macedonia, GREECE
Listed Companies
Oded Palmon, Rutgers University, NJ Stakeholders Welfare and Executive
Itzhak Venezia, Hebrew University,
Compensation Under Managerial
*
Parallel Session 1: Room “Kechria”
1
ISRAEL
Overconfidence
Itzhak Venezia, Hebrew University,
Firm Specific and Macro Herding by
ISRAEL
Professional and Amateur Investors
Amrut Nashikkar, Stern School of
and their Effects on Market Volatility
Business, USA
Zur Shapira, Stern School of
Business, USA
10:15 – 11:45 PARALLEL SESSION 2** “Financial Αccounting”
(Room “Lalaria”)
CHAIR: Christos Negakis, Ph.D., University of Macedonia, GREECE
Maria Krambia-Kapardis, Cyprus
Age Diversity in Accounting Practices
University of Technology, CYPRUS
Anastasios Zopiatis, Cyprus
University of Technology, CYPRUS
Nicolas Nicolaides, Cyprus University
of Technology, CYPRUS
Ing. Lenka Krupova, University of
Accounting policies of companies
Economics in Prague, CZECH
reporting according to IFRS
REPUBLIC
Ing. Jaroslava Roubickova, University
of Economics in Prague, CZECH
REPUBLIC
Christos Grambovas, University of
Book-Tax Conformity in Europe
Macedonia, GREECE
10:15 – 11:45 PARALLEL SESSION 3*** “Topics in Accounting”
CHAIR: Theofanis Karagiorgos, Ph.D., University of Macedonia, GREECE
Theofanis Karagiorgos, University of
E-commerce taxation
Macedonia, GREECE
Grigorios Lazos, University of
Macedonia, GREECE
Rim Khemiri, Center of Research in
Continuing training in accounting
Management (CRM), FRANCE
profession: a comparative study
Dimitrios Ginoglou, University of
The Contribution of Audit Services in
Macedonia, GREECE
Tax Evasion Reduction in Greece
Nikolaos Bakas, University of
Macedonia, GREECE
Ioannis Podiotis, University of
Macedonia, GREECE
Athanasios Vazakidis, University of
Implementing Time-Driven ActivityMacedonia, GREECE
Based Costing in Greek
Ioannis Karagiannis, University of
Manufacturing Companies
Macedonia, GREECE
10:00 – 11:30 POSTER SESSION 1 “Financial Management”
CHAIR: Ioannis Lazaridis, Ph.D., University of Macedonia, GREECE
Tomas Krabec, Skoda Auto A.S.
Fair Value Measurement of Private
University, CZECH REPUBLIC
Business Enterprises
Romana Nyvltova, Skoda Auto A.S.
**
Parallel Session 2: Room “Lalaria”
Parallel Session 3: Opposite Hotel Reception
***
2
University, CZECH REPUBLIC
Efstratios Livanis, University of
The Financial and Operating
Macedonia, GREECE
Performance of Greek’s Athens Stock
Ioannis Lazaridis, University of
Exchange Newly Listed Firms
Macedonia, GREECE
Fotini Vogiatzi, International Hellenic
University, GREECE
Dimitrios Tryfonidis, University of
The supply side of factoring via bank
Macedonia, GREECE
branch networks in Northern Greece
Chris Theodorakoudis, University of
Financial Analysis of Football S.A. in
Macedonia, GREECE
the Period of Crisis
Eirini Lazaridou, University of
Macedonia, GREECE
Ioannis Mihopoulos, University of
Examination of Market Efficiency in
Macedonia, GREECE
Different Stock Markets
Dimitrios Tinos, University of
Macedonia, GREECE
11:45 – 13:15 PARALLEL SESSION 1 “Financial Forecasting”
CHAIR: Costas Siriopoulos, University of Patras, GREECE
Siriopoulos Costas, University of
Dynamic relations of uncertainty
Patras, GREECE
expectations: a conditional
Fassas Athanasios, University of
assessment of implied volatility
Macedonia, GREECE
Malgorzata Doman, Poznan
Copula Based Impulse Response
University of Economics, POLAND
Analysis of Linkages Between Stock
Ryszard Doman, Adam Mickiewicz
Markets
University in Poznan , POLAND
Panayiotis Diamandis, Athens
Asset Allocation in the Athens Stock
University of Economics and
Exchange: A Variance Sensitivity
Business, GREECE
Analysis
Anastasios Drakos, Athens University
of Economics and Business,
GREECE
Georgios Kouretas, Athens University
of Economics and Business,
GREECE & Cambridge Judge
Business School, UNITED KINGDOM
Leonidas Zarangas, Technological
Educational Institute of Epirus,
GREECE
Ioannis Papanastasiou, University of
Convergence of health expenditures:
Macedonia, GREECE
an application of modified LLC test to
OECD countries”
11:45 – 13:15 PARALLEL SESSION 2 “Accounting and Auditing”
CHAIR: Dimitrios Ginoglou, Ph.D., University of Macedonia, GREECE
Maria Krambia-Kapardis, Cyprus
Lie Detection Methods for Auditors:
University of Technology, CYPRUS
Lessons From Legal Psychology
Andreas Kapardis, Cyprus University
of Technology, CYPRUS
Georgia Boskou, Technological
Internal Audit Framework: Recent
3
Educational Institute of Thessaloniki,
Literature Review
GREECE
Ana Zorio, Universitat de Valencia,
IFAC’s Clarity Project and Readibility
SPAIN
Maria A. Garcia-Benau, Universitat de
Valencia, SPAIN
Josefina Novejarque, Universitat de
Valencia, SPAIN
11:45 – 13:15 PARALLEL SESSION 3 “Banking and Finance”
CHAIR: Georgios Genimakis, Ph.D., University of Macedonia, GREECE
Karagiannidou Archontia, University
Crisis and the behavior of the stock
of Macedonia, GREECE
markets: An international evidence
Kesouli Stavroula, University of
Macedonia, GREECE
Palla Afentoula, University of
Macedonia, GREECE
Vekiaroglou Vasileios, University of
Macedonia, GREECE
Demetres Subenioris, University of
Foreign Direct Investment in SouthMacedonia, GREECE
Eastern Europe: The Presence of
Ioannis Tampakoudis, University of
Greek Banks in FYROM
Macedonia, GREECE
Christos Nicolaidis, University of
Greek Banks Managers’ Job
Macedonia, GREECE
Satisfaction in a Changing Business
Kleanthis Katsaros, University of
Environment: The Effect of Their
Macedonia, GREECE
Emotions Towards Change
Iveta Repkova, Silesian University,
Impact of Structural Characteristics of
CZECH REPUBLIC
Banking Sector on Total Loans
Volume
13:15 – 14:00 PARALLEL SESSION 1 “Financial Markets”
CHAIR: Constantin Zopounidis, Ph.D, Technical University of Crete,
GREECE
Malgorzata Doman, Poznan
From Emerging to Developed Stock
University of Economics, POLAND
Market: The Case of the Warsaw
Ryszard Doman, Adam Mickiewicz
Stock Exchange
University in Poznan , POLAND
Lucia Risti, “Aurel Vlaicu University”,
Considerations Regarding The
ROMANIA
Improvement of Accounting –
Lavinia Denisia Cuc, “Aurel Vlaicu
Information Interface Concerning Tax
University”, ROMANIA
Liability/Fiscal Debt
Dumitru Graziella Corina, “Aurel
Vlaicu University”, ROMANIA
Mioara Florina Pantea, “Aurel Vlaicu
University”, ROMANIA
Fuad, Universitas Deponegoro,
The Impact of Situational Factor and
INDONESIA
Control System on Business Units’
Yuserrie Zainuddin, Universiti Sains,
Slack: A Study on Indonesian
MALAYSIA
Manufacturing Subsidiaries
Siti Nabiha Abdul Khalid, Universiti
Sains, MALAYSIA
4
13:15 – 14:00 PARALLEL SESSION 2 “Macroeconomic Aspects of
International Trade and Finance”
CHAIR: Ioannis Papanastasiou, Ph.D., University of Macedonia, GREECE
Yan Jiajia, Fuzhou University, P.R.
Economic Foundation of Currency
CHINA
Cooperation Between Mainland and
Taiwan – Evidence from Asymmetric
Shock
Kyriacos Aristotelous, Otterbein
What is the Impact of Currency
College, USA
Unions of FDI Flows? Evidence from
Stylianos Fountas, University of
Eurozone Countries
Macedonia, GREECE
Gregory Popov, Moscow State
Theoretical Aspects of Inflation in
Regional University, RUSSIA
Russia
13:15 – 14:00 PARALLEL SESSION 3 “Special Topics in Finance
CHAIR: Efstratios Livanis, Ph.D., University of Macedonia, GREECE
Jussi Nikkinen, University of Vaasa,
Stock Market Integration: Evidence
FINLAND
from The European Frontier
Vanja Piljak, University of Vaasa,
Emerging Markets
FINLAND
Timo Rothovius, University of Vaasa,
FINLAND
Karolos-Konstantinos Korkas, London Asset Pricing With Dynamic CAPM:
School of Economics, UNITED
An Application to 49 US Industry
KINGDOM
Portfolios
Vassiliki Malindretou, Panteion
The Impact of Credit Rating in
Univerisity, GREECE
Emerging Stock Markets
Maria-Eleni K. Agoraki, Panteion
Univerisity, GREECE
14:00 – 15:15 LUNCH AT THE HOTEL
15:15 – 16:45 PARALLEL SESSION 1 “Special Topics in Finance”
CHAIR: Simeon Papadopoulos, Ph.D., University of Macedonia, GREECE
Fotini Economou, University of
An Examination of Herd Behaviour in
Piraeus, GREECE
the Athens Stock Exchange
Nicolaos Philippas, University of
Piraeus, GREECE
Vida Mojtahedzadeh, Al-Zahra
The Influence of Cash Flow
University, IRAN
Management on Cost of Debt: Listed
Seyed Hossein Alavi Tabari, Al-Zahra Companies on Tehran Stock
University, IRAN
Exchange (TSE)
Seyed Ahmad Khalife Soltani, AlZahra University, IRAN
Sara Mollashahi, Al-Zahra University,
IRAN
Zahra Lashgari, Islamic Azad
The Effect of Firm’s Total Risk on
University, IRAN
Earnings Response Coefficient in
Omid Amri, Islamic Azad University,
Quoted Firms in Tehran Stock
IRAN
Exchange
Bernadene de Clercq, University of
Analysing The Consumer Market
South Africa, UNISA
Microstructure in South Africa by
Means of a Consumer Financial
5
Vulnerability Survey: Uncovering the
Predictors of Financial Vulnerability
15:15 – 16:45 PARALLEL SESSION 2 “International Finance”
CHAIR: Maria Kapardis-Krambia, Ph.D, University of Technology, CYPRUS
Athanasios Vazakidis, University of
Credit Market Development and
Macedonia, GREECE
Economic Growth. An Empirical
Antonios Adamopoulos, University of Analysis for United Kingdom
Macedonia, GREECE
Silvia Trifonova, University of National Monetary Policy Rules and Their
and World Economy, BULGARIA
Experience During a Crisis: Empirical
Evidence from Bulgaria
Fabio Pizzutilo, University of Bari,
Is Eurozone Diversification Still
ITALY
Valuable?
Zapodeanu Daniela, University of
Current Account Deficit: Causes and
Oradea, ROMANIA
Effects. The Relationship Between
Cociuba Mihail-Ioan, University of
Credit Volume and Level of Imports
Oradea, ROMANIA
15:15 – 16:45 PARALLEL SESSION 3 “Special Topics in Accounting and
Finance”
CHAIR: Christos Grambovas, Ph.D., University of Macedonia, GREECE
Loula-Eleni Triantafyllou, University of Environmental costs and their Use in
Macedonia, GREECE
Investment Valuation Methods
Savvas Savvidis, University of
Evaluation of the Impact of Business
Macedonia, GREECE
in the Environment Using Green
Dimitrios Ginoglou, University of
Accounting Indexes and Modern
Macedonia, GREECE
Statistical Methods
Manuela Costa, Polytechnic Institute
The Impact of the Economic-Financial
of Cavado and Ave, PORTUGAL
Validation of the Local Governments
Sara Serra, Polytechnic Institute of
Rates on Their Revenues
Cavado and Ave, PORTUGAL
Iordanis Kalaitzoglou, Heriot-Watt
Autoregressive Conditional Weighted
University, GREECE
Duration: Modelling Trading Intensity
Ibrahim Boulis Maher, Heriot-Watt
in the Carbon Dioxide Emission
University, GREECE
Allowances Market
16:30 – 18:00 POSTER SESSION 2 “Financial Accounting”
CHAIR: Ioannis Lazaridis, Ph.D., University of Macedonia, GREECE
Thornsten Knauer, Westfelische
How the new German interest barrier
Wilhelms-Universitaet Muenster,
rule affects the tax shield – empirical
GERMANY
evidence from German leveraged
Friedrich Sommer, Westfelische
buyouts
Wilhelms-Universitaet Muenster,
GERMANY
Florin Tudor, Dunarea de Jos
Short Reflections about the fight
University Galati, ROMANIA
against the tax evasion using
measures of economic recovery
Eva Karatsi, University of Macedonia, Distribution of Net Earnings in a
GREECE
Corporation and the Differences
Between A Corporation and A
Partnership
6
Eva Karatsi, University of Macedonia, How A Government Allowance is
GREECE
Confronted by the I.F.R.S.
Medved Ivana, University of Novi
Financial Performance Measures in
Sad, REPUBLIC OF SERBIA
Purpose of the Divisional
Milutinovic mr sci. Suncica, University Performance Measurement and
of Novi Sad, REPUBLIC OF SERBIA Control
16:45 – 17:00 COFFEE BREAK
17:00 – 19:00 PARALLEL SESSION 1 “Banking and Finance”
CHAIR: Georgios Kouretas, Ph.D., Athens University of Economics and
Business, GREECE
Stamatios Vasiliadis, GREECE
The trends of the interest rates
Aikaterini Moschous, GREECE
Babalola Adeyemi, Ajayi Crowther
Corporate Governance: Has the
University, NIGERIA
Nigerian Banking Sector Learnt any
Lesson?
Lucia Risti, “Aurel Vlaicu University”,
Considerations on the Public
ROMANIA
Budgetary Deficit in the Context
Lavinia Denisia Cuc, “Aurel Vlaicu
Global Economic Crisis
University”, ROMANIA
Mioara Florina Pantea, “Aurel Vlaicu
University”, ROMANIA
Aurelia Man, “Aurel Vlaicu University”,
ROMANIA
17:00 – 19:00 PARALLEL SESSION 2 “Strategies and Management”
CHAIR: Athanasios Tsirikas, Ph.D., University of Macedonia, GREECE
Jose Vargas-Hernandez, Centro
Strategies and Performance of New
Universitario de Ciencia Economico
Mexican Emerging Multinational
Admistrativas U de G., MEXICO
Enterprises
Raphael Ngcobo, University of South Management of Business Growth: A
Africa, REPUBLIC OF SOUTH
Case Study Analysis of Successful
AFRICA
and Failed Empowerment Companies
in South Africa
Batca Viorel, Ministry of Defence
Romania in front of a New European
Bucharest, ROMANIA
Challenge: The Financing of Health
Dumitru Graziella Corina, The
Systems
Academy of Economic Studies
Bucharest, ROMANIA
Ioanas Corina, The Academy of
Economic Studies Bucharest,
ROMANIA
Irimescu Alina Mihaela, The Academy
of Economic Studies Bucharest,
ROMANIA
Batca Viorel, Ministry of Defence
Managerial Strategies Concerning the
Bucharest, ROMANIA
Wage Politics in the Medical-Sanitary
Dumitru Graziella Corina, The
Institutions
Academy of Economic Studies
Bucharest, ROMANIA
Ioanas Corina, The Academy of
Economic Studies Bucharest,
7
ROMANIA
Irimescu Alina Mihaela, The Academy
of Economic Studies Bucharest,
ROMANIA
17:00 – 19:00 PARALLEL SESSION 3 “Business Economics”
CHAIR: Pavlos Malindretos, Ph.D., GREECE
Xie Qiang, Nankai University, CHINA Asset Liability Management of Life
Li Xiu-fang, Nankai University, CHINA Insurance Based on Multi-objective
Programming
Eva Karatsi, University of Macedonia, Financial Ratios: How They
GREECE
Influence, The Liquidity and Efficiency
of a Company? The Case: Blue Star
Ferries and Its Opponents
Margarita Vogiatzi, University of
M.Porter’s Generic Strategies on the
Macedonia, GREECE
Internet
Friday 27th August 2010
9:00 – 10:30 PARALLEL SESSION 1 “Financial Management”
CHAIR: Constantin Zopounidis, Technical University of Crete, GREECE
Alfredo Del Monte, University of
Underpricing and Distance: An
Naples “Federico II”, ITALIA
Empirical Analysis
Antonio Acconcia, University of
Naples “Federico II”, ITALIA
Luca Pennacchio, University of
Naples “Federico II”, ITALIA
Aruna Saini, NRDD College of
Measuring Financial Health of Madras
Management, INDIA
Fertilizers Limited Using Altman’s “Z”
Ram Dhan Saini, Seth Motilal
Score Model: A Case Study
College, INDIA
Gehan Mousa,University of Bahrain,
An Empirical Analysis of the Effects of
BAHRAIN
Managerial Ownership and Board
Characteristics on Corporate
Performance: Evidence from Egypt
9:00 – 10:30 PARALLEL SESSION 2 “Topics in Accounting and Finance”
CHAIR: Michail Bekiaris, University of Aegean, GREECE
Iordanis Floropoulos, Aristotle
IFRS: Findings from a survey of
University of Thessaloniki, GREECE
Accountants’ Perceptions Using
Odysseas Moschidis, University of
Multidimensional Data Analysis
Macedonia, GREECE
Maria Gkanapi, University of Aegean, Compliance with Sarbanes Oxley Act:
GREECE
The Case of Greek Shipping
Stergios Tasios, University of
Companies Listed in NYSE
Aegean, GREECE
Michail Bekiaris, University of
Aegean, GREECE
Ardi Hamzah, Trunojoyo University,
Analysis of Composite Stock Price
MADURA
Index Relations of Jakarta,
Singapore, China and the United
8
States
10:30 – 12:00 POSTER SESSION 1 “Financial Management”
CHAIR: Ioannis Lazaridis, Ph.D., University of Macedonia, GREECE
Achilleas Zapranis, University of
Dividend Yield and Stock Return:
Macedonia, GREECE
Evidence from Athens Stock
Nicolas Veranis, University of
Exchange
Macedonia, GREECE
Efstratios Livanis, University of
Macedonia, GREECE
Apostolos Axenopoulos, Centre for
Modeling Business Using BPEL – a
Research and Technology Hellas,
Web Travel Booking Services
GREECE
Scenario
Charalampos Doulaverakis, Centre
for Research and Technology Hellas,
GREECE
Nicolaos Protogeros, University of
Macedonia, GREECE
Kavvadia Domniki, TEI Thessaloniki,
Tourism and hospitality management:
GREECE
The case of Greece in financial crisis
Eirini Lazaridou, University of
Macedonia, GREECE
Panagiota Leontaraki, University of
Stock Options
Macedonia, GREECE
Eleni Tsoureli, University of
Macedonia, GREECE
Eleni Katsika, University of
Signaling Theory in the Athens Stock
Macedonia, GREECE
Exchange
Veniotis Vasileios, University of
Testing the CAPM: The case of the
Macedonia, GREECE
banking sector in the Athens Stock
Georgiadis Georgios, University of
Exchange
Macedonia, GREECE
Grammatikopoulos Alexandros,
University of Macedonia, GREECE
Theodoridou Evaggelia, University of
Macedonia, GREECE
Kyropoulou Markella, University of
Macedonia, GREECE
Katerina Lazaridou, University of
Effects of the economic crisis in the
Macedonia, GREECE
automotive industry – Could they
have been predicted?
10:30 – 10:45 COFFEE BREAK
10:45 – 12:15 PARALLEL SESSION 1 “Financial Institutions and Services”
CHAIR: Simeon Papadopoulos, Ph.D., University of Macedonia, GREECE
Liliya Rangelova, University of
Performance Reporting for Increased
National and World Economy,
Efficiency of Decision Making in
BULGARIA
Commercial Banks: The Case of
Bulgaria
Constantin Zopounidis, Technical
A Multicriteria Decision Support
University of Crete, GREECE
System For Bank Rating
Michael Doumpos, Technical
9
University of Crete, GREECE
Simeon Papadopoulos, University of
Macedonia, GREECE
New Evidence on Efficiency and
Productivity Change in European
Banking
Gumma Fakhri, Liverpool John
The Impact of Contingent Factors on
Moores University, UNITED
the Use of Performance
KINGDOM
Measurement System in the Banking
Roger Pegum, Liverpool John Moores Industry: The Case of Libya
University, UNITED KINGDOM
Karim Menacere, Liverpool John
Moores University, UNITED
KINGDOM
10:45 – 12:15 PARALLEL SESSION 2 “Financial Accounting”
CHAIR: Panagiotis Tahinakis, Ph.D., University of Macedonia, GREECE
Dimitrios Kousenidis, Aristotle
The Relation Between Fixed Assets’
University of Thessaloniki, GREECE
Impairments and Conditional
Anestis Ladas, University of
Conservatism
Macedonia, GREECE
Christos Negakis, University of
Macedonia, GREECE
Baleche Asha Katamba, Islamic
Accounting and Social
University in Uganda, UGANDA
Responsibilities: A Case Study of a
Ugandan Woman and A Family Roles
Maria Tsipouridou, Aristotle University Discretionary Accruals and Auditor
of Thessaloniki, GREECE
Reporting in Greece
Charalambos Spathis, Aristotle
University of Thessaloniki, GREECE
Jordan Floropoulos, Aristotle
University of Thessaloniki, GREECE
12:15 – 13:25 PARALLEL SESSION 1 “Special Topics in Finance”
CHAIR: Dimitrios Kousenidis, Ph.D., Aristotle University of Thessaloniki,
GREECE
Bo Bae Choi, The University of
An Analysis and Explanation of
Newcastle, AUSTRALIA
Australian Company Carbon
Doowon Lee, The University of
Emission Disclosures
Newcastle, AUSTRALIA
Jim Psaros, The University of
Newcastle, AUSTRALIA
Alfred Bimha, University of South
Carbon disclosure in South Africa:
Africa, UNISA
Corporate Green Wash of Genuine
Godwell Nhamo, University of South
Transition to Low Carbon Economy?
Africa, UNISA
Lucas Chylik, Silesian University in
IPO Influence on the Development of
Opava, CZECH REPUBLIC
Stock Markets in the Countries of the
Visegrad Four
Panayiotis Artikis, University of
Evidence on the Relationship
Piraeus, GREECE
Between GDP Growth and Factors
George Artikis, University of Piraeus, Affecting Stock Returns
GREECE
12:15 – 13:25 PARALLEL SESSION 2 “Topics in Business Economics”
10
CHAIR: Nikolaos Georgopoulos, Ph.D. University of Piraeus, GREECE
Petros Bouchoris, University of
Measurement of the Financial Impact
Piraeus, GREECE
of Corporate Social Responsibility
Chrysa Agapitou, University of
Programs: The Case of Greek Firms
Piraeus, GREECE
Nikolaos Georgopoulos, University of
Piraeus, GREECE
Dimitrios Georgakellos, University of
Considering the External Cost in
Piraeus, GREECE
Environmental Policy Appraisal: A
Case Study from the Transport Sector
Chunhui Liu, University of Winnipeg,
The Impact of Telecommunication
CANADA
Spending on Productivity
Junaid M. Shaikh, Curtin University of
Technology, MALAYSIA
Yangjun Chen, University of
Winnipeg, CANADA
Wei Shi, University of Winnipeg,
CANADA
13:30 – 14:15 LUNCH AT THE RESTAURANT INSIDE HOTEL
14:15 – 15:00 Panel Session
“The Financial Crisis of Eurozone: consequences and
perspectives”
15:00 – 15:15 COFFEE BREAK
15:15 – 16:45 PARALLEL SESSION 1 “International Finance”
CHAIR: Nikolaos Protogeros, Ph.D., University of Macedonia, GREECE
Creta Pociute, Vilnius University,
Risk Management of Public Debt in
LITHUANIA
New European Union Countries
Huo Tian-Xiang, Xi’an Jiaotong
Empirical Study Shibor and Central
University, CHINA
Bank’s Monetary Policy Transmission
Feng Zong-Xian, Xi’an Jiaotong
University, CHINA
Tom Smith, Australian National
University, AUSTRALIA
Theofanis Karagiorgos, University of
Corporate Social Responsibility and
Macedonia, GREECE
Firms Performance. An Empirical
Ioannis Diavastis, University of
Analysis of Greek Companies
Macedonia, GREECE
15:15 – 16:45 PARALLEL SESSION 2 “Topics in Accounting”
CHAIR: Ioannis Podiotis, Ph.D., University of Macedonia, GREECE
Nwaubani Joel, University of
Financial Accounting Instruments and
Macedonia, GREECE
Post-Crisis Changes: The U.S.
Approach
Athanasios Bellas, University of
Deviations of Budgetary Data and
Patras, GREECE
Outcomes of the First Degree Local
Georgia Kontogeorga, University of
Authorities: The Case of The Local
Patras, GREECE
Authorities in the Prefecture of Achaia
George Thanasas, University of
for the period 2005 to 2007
11
Patras, GREECE
Konstantinos Papadatos, University
of Patras, GREECE
Dimitrios Goulas, University of Patras,
GREECE
Athanasios Vazakidis, University of
Impairment Accounting Practices In
Macedonia, GREECE
The European Context (National
Ekaterini C. Laskaridou, University of Differences): A Case Study of Greek
Macedonia, GREECE
Stock Exchange Companies
16:45 – 18:45 PARALLEL SESSION 1 “Special Topics in Finance and
Accounting”
CHAIR: Anestis Ladas, Ph.D., University of Macedonia, GREECE
Anthis Zogopoulos, University of
Optimizing Sequential Order Choice
Piraeus, GREECE
Decision Rules in Multiperiod
Executions
Achilleas Zapranis, University of
A Behavioral View of the Head-andMacedonia, GREECE
Shoulders Technical Analysis Pattern
Prodromos Tsinaslanidis, University
of Macedonia, GREECE
Mihalis Samarinas, University of
Does Greece Value Innovation? R&D
Macedonia, GREECE
Expenses and the Case of ASE
Panayiotis Tahinakis, University of
Macedonia, GREECE
Boura Giota, University of Patras,
The Effect of Taxation on Intra- EU
GREECE
FDI Inflows: An Empirical
Georgopoulos Antonios, University of Investigation
Patras, GREECE
Antonios Vavdinos, University of
Financial Analysis of Banking Sector
Macedonia, GREECE
in Period of Financial Crisis: The
Efthymios Gotsis, University of
Case of Athens Stock Exchange
Macedonia, GREECE
Emmanouil Konstantaras, University
of Macedonia, GREECE
Eirini Lazaridou, University of
Macedonia, GREECE
16:45 – 18:45 PARALLEL SESSION 2 “Business Economics”
CHAIR: George Michalopoulos, Ph.D., University of Macedonia, GREECE
Athanasios Tsirikas, University of
Linking Universities with Industry. A
Macedonia, GREECE
Functional Approach on Creating An
Christos Nicolaidis, University of
Effective Knowledge Management
Macedonia, GREECE
Framework
George Michalopoulos, University of
The Impact of the process of
Macedonia, GREECE
monetary unification in the EU to the
Nikolaos Vogiatzis, University of
financing function of the Small and
Macedonia, GREECE
Medium Sized Enterprises: the case
of Greece
George Arvanitis, University of
Measuring the Efficiency of Greek
Athens, GREECE
Municipalities
Chrysovalantis Gaganis, University of
Crete, GREECE
12
Ioannis Chatzivasileiou, University of Costing Methods and Pricing
Macedonia, GREECE
Strategies in Crisis Period
20:30 GALA DINNER (BBQ Night in the Hotel)
Saturday 28th August 2010
All day excursion
13