Apostolos Ballas

Personal Details

First Name:	Apostolos
Middle Name:
Last Name:	Ballas
Suffix:
RePEc Short-ID:	pba882
	[This author has chosen not to make the email address public]

Affiliation

Department of Accounting and Finance
Athens University of Economics and Business (AUEB)

Athens, Greece
https://www.dept.aueb.gr/loxri
RePEc:edi:dfauegr (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

1. Apostolos Ballas & Vasilios-Christos Naoum & Orestes Vlismas, 2022. "The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses," European Accounting Review, Taylor & Francis Journals, vol. 31(2), pages 409-447, March.

   Cited by:

   1. Jian, Jian-hui & Hu, Dan & Tian, Haiyan & Long, Chengfeng & Yang, Fan, 2023. "Political uncertainty, officials’ characteristics heterogeneity and firm cost stickiness," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 776-791.
   2. Josep Mª. Argilés‐Bosch & Josep Garcia‐Blandón & Diego Ravenda, 2023. "Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1187-1221, April.
   3. Wanjiao Jia & Ting Yang & Xin Zhang, 2023. "The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3147-3171, September.

2. Apostolos Ballas & Efthimios Demirakos, 2018. "The valuation implications of strategy in R&D-intensive industries," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(3), pages 365-382, September.

   Cited by:

   1. Xing Gao & Keyu Zhai & Yue Qiu & Mengqiu Cao & Meiling Wu, 2020. "Innovation Institution and Spatial Transfer of Energy Industry: The Case of Jiangsu Province, China," SAGE Open, , vol. 10(1), pages 21582440199, January.

3. Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014. "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 64(4), pages 18-38, October-D.

   Cited by:

   1. Rani Shakaroun & Hasan El-Mousawi & Joumana Younis, 2020. "Extent of Commitment of Maritime Companies in Lebanon to Implementing the IAS 16," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(9), pages 111-111, September.
   2. Md. Tahidur Rahman & Syed Zabid Hossain & Md. Anwarul Haque, 2021. "Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 67-75.

4. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.

   Cited by:

   1. Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020. "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 201-238, July.
   2. Grzybek, Olga, 2023. "Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
   3. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).

5. Christos Tzovas & Constantinos Chalevas & Apostolos A. Ballas, 2010. "The impact of accounting of securities valuation on stock returns: the case of Greece," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 11(3), pages 180-194, November.

   Cited by:

   1. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.

6. Apostolos A. Ballas & Christos Tzovas, 2010. "An empirical investigation of Greek firms' compliance to IFRS disclosure requirements," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 2(1), pages 40-62.

   Cited by:

   1. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
   2. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
   3. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
   4. Yousef Alwardat, 2019. "Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 201-201, August.
   5. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
   6. Stefan Schmid & Sebastian Baldermann, 2021. "CEOs’ International Work Experience and Compensation," Management International Review, Springer, vol. 61(3), pages 313-364, June.

7. Androniki A. Triantafylli & Apostolos A. Ballas, 2010. "Management control systems and performance: evidence from the Greek shipping industry," Maritime Policy & Management, Taylor & Francis Journals, vol. 37(6), pages 625-660, November.

   Cited by:

   1. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.
   2. Emre Akyuz & Hristos Karahalios & Metin Celik, 2015. "Assessment of the maritime labour convention compliance using balanced scorecard and analytic hierarchy process approach," Maritime Policy & Management, Taylor & Francis Journals, vol. 42(2), pages 145-162, February.
   3. Norazlina Ilias & Nik Kamaruzaman Abdulatiff & Wan Zuriati Wan Zakaria & Norlidawahi Wahab, 2016. "The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 915-920.

8. Apostolos Ballas & Irene Fafaliou, 2008. "Market Shares and Concentration in the EU Auditing Industry: the Effects of Andersen’s Demise," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 14(4), pages 485-497, November.

   Cited by:

   1. C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
      • Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
   2. Svitlana Shulha & Iaroslav Petrakov, 2016. "Non-Linearity Of Audit Prices And Reputation In Developing Countries: Shift To Or From?," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(5).
   3. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
   4. Yahn-Shir Chen & Chung-Cheng Yang & Yi-Fang Yang, 2020. "Higher Academic Qualifications, Professional Training and Operating Performance of Audit Firms," Sustainability, MDPI, vol. 12(3), pages 1-16, February.
   5. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
   6. Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.

9. Ballas, Apostolos A. & Hevas, Dimosthenis L., 2005. "Differences in the valuation of earnings and book value: Regulation effects or industry effects?," The International Journal of Accounting, Elsevier, vol. 40(4), pages 363-389.

   Cited by:

   1. Barbara Fidanza, 2008. "The Valuation by Multiples of Italian Firms," Working Papers 14-2008, Macerata University, Department of Studies on Economic Development (DiSSE), revised Nov 2008.
   2. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
   3. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
   4. Tswei, Keshin, 2013. "Is transaction price more value relevant compared to accounting information? An investigation of a time-series approach," Pacific-Basin Finance Journal, Elsevier, vol. 21(1), pages 1062-1078.
   5. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
   6. Madura, Jeff & Susnjara, Jurica, 2013. "The appeal of private targets in international acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 24(C), pages 198-222.
   7. Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
   8. Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña, 2022. "Earnings management of target firms and deal premiums: The role of industry relatedness," The British Accounting Review, Elsevier, vol. 54(2).
   9. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.

10. Ballas, Apostolos & Hevas, Dimosthenis L., 2005. "Response to commentary on "Differences in the valuation of earnings and book value: Regulation effects or industry effects?"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 395-397.

    Cited by:

    1. Barbara Fidanza, 2008. "The Valuation by Multiples of Italian Firms," Working Papers 14-2008, Macerata University, Department of Studies on Economic Development (DiSSE), revised Nov 2008.
    2. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    3. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    4. Tswei, Keshin, 2013. "Is transaction price more value relevant compared to accounting information? An investigation of a time-series approach," Pacific-Basin Finance Journal, Elsevier, vol. 21(1), pages 1062-1078.
    5. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    6. Madura, Jeff & Susnjara, Jurica, 2013. "The appeal of private targets in international acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 24(C), pages 198-222.
    7. Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña, 2022. "Earnings management of target firms and deal premiums: The role of industry relatedness," The British Accounting Review, Elsevier, vol. 54(2).
    8. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.

11. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.

    Cited by:

    1. Wakefield, Robin, 2008. "Networks of accounting research: A citation-based structural and network analysis," The British Accounting Review, Elsevier, vol. 40(3), pages 228-244.
    2. Jesse Y. Chan & Kam C. Chan & Jamie Y. Tong & Feida (Frank) Zhang, 2016. "Using Google Scholar citations to rank accounting programs: a global perspective," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 29-55, July.
    3. Wai Ching Poon & Gareth D. Leeves, 2017. "Is there gender gap unequivocally? Evidence from research output 1958–2008," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(3), pages 1687-1701, June.
    4. Lowe, D. Jordan & Van Fleet, David D., 2009. "Scholarly achievement and accounting journal editorial board membership," Journal of Accounting Education, Elsevier, vol. 27(4), pages 197-209.
    5. Thomas Lange, 2006. "The Imprecise Science of Evaluating Scholarly Performance," Evaluation Review, , vol. 30(4), pages 505-532, August.
    6. Richard A. Bernardi & Kimberly A. Zamojcin & Taylor L. Delande, 2016. "Ranking accounting authors and departments in accounting education: different methodologies – significantly different results," Accounting Education, Taylor & Francis Journals, vol. 25(6), pages 568-597, November.
    7. Geert Campenhout & Tom Caneghem & Steve Uytbergen, 2008. "A comparison of overall and sub-area journal influence: The case of the accounting literature," Scientometrics, Springer;Akadémiai Kiadó, vol. 77(1), pages 61-90, October.
    8. Lowe, Alan & Locke, Joanne, 2006. "Constructing an ‘efficient frontier’ of accounting journal quality," The British Accounting Review, Elsevier, vol. 38(3), pages 321-341.
    9. Alan Goodacre & Clive Gaunt & Darren Henry, 2021. "Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3089-3133, June.
    10. Hussain, Simon, 2010. "Accounting journals and the ABS quality ratings," The British Accounting Review, Elsevier, vol. 42(1), pages 1-16.
    11. Edward P. Swanson, 2004. "Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 223-255, March.
    12. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    13. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    14. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    15. Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
    16. Bernardi, Richard A. & Collins, Kimberly Z., 2019. "‘Leveling the playing field’ when ranking accounting-education authors," Journal of Accounting Education, Elsevier, vol. 46(C), pages 1-25.
    17. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    18. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    19. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    20. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    21. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
        • Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    22. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
    23. Groot, Tom & Garcia-Valderrama, Teresa, 2006. "Research quality and efficiency: An analysis of assessments and management issues in Dutch economics and business research programs," Research Policy, Elsevier, vol. 35(9), pages 1362-1376, November.
    24. Wade D. Cook & Tal Raviv & Alan J. Richardson, 2010. "Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals," Accounting Perspectives, John Wiley & Sons, vol. 9(3), pages 217-235, September.
    25. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    26. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
    27. Pontille, David & Torny, Didier, 2010. "Revues qui comptent, revues qu’on compte :produire des classements en économie et gestion," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 8.
    28. Matherly, Michele & Shortridge, Rebecca Toppe, 2009. "A pragmatic model to estimate journal quality in accounting," Journal of Accounting Education, Elsevier, vol. 27(1), pages 14-29.
    29. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    30. Ali Uyar & Khalil Nimer & Cemil Kuzey, 2023. "Education quality, internet access in schools, and research performance in management and accounting domains: a cross-country investigation," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(10), pages 5441-5475, October.
    31. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    32. Tucker, Basil P. & Parker, Lee D. & Merchant, Kenneth A., 2016. "With a little help from our friends: An empirical investigation of co-authoring in accounting research," The British Accounting Review, Elsevier, vol. 48(2), pages 185-205.
    33. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.
    34. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    35. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    36. Phil Hancock & Neil Marriott & Angus Duff, 2019. "Research–teaching yin–yang? An empirical study of accounting and finance academics in Australia and New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 219-252, March.
    37. Gendron, Yves & Smith-Lacroix, Jean-Hubert, 2015. "The global financial crisis: Essay on the possibility of substantive change in the discipline of finance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 83-101.
    38. Larson, Robert K. & Sale, J. Timothy, 2016. "Advances in international accounting: A retrospective commentary," Advances in accounting, Elsevier, vol. 35(C), pages 216-220.
    39. Kam C. Chan & Kartono Liano, 2009. "Threshold citation analysis of influential articles, journals, institutions and researchers in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 59-74, March.
    40. Vivien Beattie & Alan Goodacre, 2006. "A new method for ranking academic journals in accounting and finance," Accounting and Business Research, Taylor & Francis Journals, vol. 36(2), pages 65-91.
    41. Grossmann, Axel & Mooney, Lowell & Dugan, Michael, 2019. "Inclusion fairness in accounting, finance, and management: An investigation of A-star publications on the ABDC journal list," Journal of Business Research, Elsevier, vol. 95(C), pages 232-241.
    42. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    43. Lawrence Brown & Indrarini Laksmana, 2007. "Accounting Ph.D. program graduates: affiliation performance and publication performance," Review of Quantitative Finance and Accounting, Springer, vol. 29(3), pages 285-313, October.
    44. Merridee l. Bujaki & Bruce J. Mcconomy, 2017. "Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 269-313, December.
    45. Manuel Portugal Ferreira & Cláudia Frias Pinto & Fernando Ribeiro Serra, 2014. "The transaction costs theory in international business research: a bibliometric study over three decades," Scientometrics, Springer;Akadémiai Kiadó, vol. 98(3), pages 1899-1922, March.
    46. Tony Brinn & Michael John Jones, 2008. "The composition of editorial boards in accounting: a UK perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 5-35, January.
    47. Chan, Kam C. & Chan, Kam C. & Seow, Gim S. & Tam, Kinsun, 2009. "Ranking accounting journals using dissertation citation analysis: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 875-885, August.
    48. Lina Xu & Steven Dellaportas & Jin Wang, 2022. "A study of interdisciplinary accounting research: analysing the diversity of cited references," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2131-2162, June.
    49. Rouven Trapp & Christoph Endenich & Andreas Hoffjan, 2014. "Towards Intellectual Monism? An Institutional Perspective on Management Accounting Research," Working Papers 2014-ACF-04, IESEG School of Management.
    50. Brown, Rhoda & Jones, Michael & Steele, Tony, 2007. "Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades," The British Accounting Review, Elsevier, vol. 39(2), pages 125-151.

12. Apostolos Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 349-373.

    Cited by:

    1. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    2. Owusu-Ansah, Stephen & Leventis, Stergios & Caramanis, Constantinos, 2010. "The pricing of statutory audit services in Greece," Accounting forum, Elsevier, vol. 34(2), pages 139-152.
    3. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.

13. Apostolos Ballas & Dimosthenis Hevas & David Neal, 1998. "The State of Accounting and the State of the State," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 267-285, September.

    Cited by:

    1. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
    2. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    3. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    4. Balios Dimitrios & Eriotis Nikolaos & Paraskevopoulos Konstantinos & Professor of Bank Management, 2013. "The impact of IFRS on ratios of listed and new listed companies of Athens Exchange," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 149-157, May.
    5. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.

14. Ballas, Apostoles A., 1998. "The creation of the auditing profession in Greece," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 715-736, November.

    Cited by:

    1. Rodrigues, Lúcia Lima & Craig, Russell, 2022. "Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    2. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    3. Sami El Omari, 2008. "Usurper un monopole: ouvrir une profession ou changer une institution," Post-Print halshs-00522523, HAL.
    4. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    5. Apostolos Ballas & Dimosthenis Hevas & David Neal, 1998. "The State of Accounting and the State of the State," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 267-285, September.
    6. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    7. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    8. Apostolos Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 349-373.

15. Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.

    Cited by:

    1. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
    2. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
    3. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2009. "Value relevance of conservative and non-conservative accounting information," The International Journal of Accounting, Elsevier, vol. 44(3), pages 219-238, September.
    4. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
       • Maria Tsipouridou & Charalambos Spathis, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 38-54, March.
    5. Ioannis Tsalavoutas, 2017. "The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 102-112, May.
    6. Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.
    7. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    8. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    9. Dimitrios V. KOUSENIDIS & Anestis C. LADAS & Christos I. NEGAKIS, 2010. "Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 143-152.
    10. Papadamou, Stephanos & Tzivinikos, Trifon, 2013. "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 43-54.
    11. Apostolos Ballas & Dimosthenis Hevas & David Neal, 1998. "The State of Accounting and the State of the State," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 267-285, September.
    12. Komninos Dimitrios & Dermatis Zacharias & Anastasiou Athanasios & Liargovas Panagiotis, 2020. "The multiplicity and the frequent changes of the tax legislation in the Greek Tax Administration," Technium Social Sciences Journal, Technium Science, vol. 13(1), pages 395-407, November.
    13. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.
    14. Balios Dimitrios & Eriotis Nikolaos & Paraskevopoulos Konstantinos & Professor of Bank Management, 2013. "The impact of IFRS on ratios of listed and new listed companies of Athens Exchange," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 149-157, May.
    15. Dimitrios Kousenidis & Christos Negakis & Iordanis Floropoulos, 2000. "Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 225-243.
    16. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    17. Constantinos V. Caramanis, 1997. "The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 85-108, May.
    18. Yiannis K. Yiannoulis, 2021. "Synopsis of the Accounting Research in Hellas," Accounting and Finance Research, Sciedu Press, vol. 10(1), pages 1-75, February.
    19. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    20. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
    21. Apostolos Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 349-373.

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