Apostolos Ballas

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

76 Patission Street

Athens, GR-10434

Greece

SCHOLARLY PAPERS

17

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5,176

SSRN CITATIONS

4

CROSSREF CITATIONS

7

Scholarly Papers (17)

1.

Faculty Perceptions and Readership Patterns of Accounting Journals: A Global View

Number of pages: 22 Posted: 10 Sep 2002
Apostolos Ballas and Vasilis Theoharakis
Athens University of Economics and Business - Department of Accounting and Finance and ALBA Graduate Business School
Downloads 3,106 (4,724)
Citation 4

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2.

The Effect of Strategy on Asymmetric Cost Behavior of SG&A Expenses

Number of pages: 64 Posted: 13 Oct 2015 Last Revised: 08 Aug 2018
Athens University of Economics and Business - Department of Accounting and Finance, University of Piraeus and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 619 (54,159)
Citation 4

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Asymmetric Cost Behavior, Strategy

3.

European Differences in the Valuation of Earnings and Book Value: Regulation Effects or Industry Effects?

Number of pages: 23 Posted: 05 May 2004
Apostolos Ballas 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
Downloads 387 (95,772)
Citation 3

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Europe, valuation models, international accounting

4.

Valuation Implications of the Components of Earnings: Cross-Sectional Evidence from Greece

Number of pages: 24 Posted: 25 Jan 1998
Apostolos Ballas
Athens University of Economics and Business - Department of Accounting and Finance
Downloads 313 (121,257)
Citation 2

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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 (188,212)
Citation 1

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

6.

Ideology vs. Formal Systems as a Control Mechanism: A Case Study

Number of pages: 46 Posted: 10 Mar 2008
Nicos Sykianakis and Apostolos Ballas
Technological Educational Institute (TEI) of Piraeus and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 138 (259,038)

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7.

Management Control Systems and Performance: Evidence from the Greek Shipping Industry

Maritime Policy & Management, Vol. 37, No. 6, pp. 625-660, 2010
Number of pages: 37 Posted: 03 May 2011
Androniki A. Triantafylli and Apostolos Ballas
Manchester Business School and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 127 (275,865)

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8.

Exploring the Relation of CSR Activities With Operating Activities: Cost Asymmetry and Asymmetric Sales Response

Number of pages: 47 Posted: 14 Nov 2018 Last Revised: 13 Apr 2019
Athens University of Economics and Business - Department of Accounting and Finance, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS, University of Piraeus and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 94 (339,400)

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Cost Behaviour, Asymmetric Sales Response, CSR Activities, Strategy, Intangible Investments

9.

Aligning Strategy and Performance Measurement Systems in the Service Sector Companies: The Greek Example

Number of pages: 31 Posted: 03 May 2011
Androniki A. Triantafylli and Apostolos Ballas
Manchester Business School and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 76 (385,770)

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Field Study, Management Control Systems, Corporate Strategy, Shipping Companies, Performance Measurement Systems

10.

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 63 (426,585)

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

11.

The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses

Forthcoming, European Accounting Review
Number of pages: 53 Posted: 07 Oct 2020
Athens University of Economics and Business - Department of Accounting and Finance, University of Piraeus and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 52 (466,726)
Citation 2

Abstract:

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Asymmetric Cost behavior, Strategy

12.

Rating to Economic Profit: Valuation Properties, Practical Implementation Issues, and the Justification of Target Prices

Posted: 03 Jul 2019 Last Revised: 29 Sep 2020
Apostolos Ballas, Grigoria Chlomou and Efthimios Demirakos
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

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Rating to Economic Profit (REP), Price-to-Book, Return on Equity, Financial Analysts, Equity Valuation, Target Prices.

13.

Do Financial Analysts Care About FCPA Violations?

International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Posted: 23 Jan 2018 Last Revised: 11 Nov 2019
Apostolos Ballas and Efthimios Demirakos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

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Foreign Corrupt Practices Act (FCPA), Securities and Exchange Commission (SEC), Bribery, Financial Analysts, and Equity Research Reports

14.

The Valuation Implications of Strategy in R&D-Intensive Industries

Journal of Applied Accounting Research, Forthcoming
Posted: 21 Jan 2018
Apostolos Ballas and Efthimios Demirakos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

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Value Relevance, Business Strategy, Prospectors, Defenders, Intangibles, Research And Development

15.

Exploring Diversity in Accounting Through Faculty Journal Perceptions

Posted: 15 Oct 2003
Apostolos Ballas and Vasilis Theoharakis
Athens University of Economics and Business - Department of Accounting and Finance and ALBA Graduate Business School

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journal rankings, diversity, accounting

16.

The Politics of Resisting and Reforming Systematic Extortion by Tax Auditors-Inspectors

Posted: 11 Jul 2000
Richard Nielsen and Apostolos Ballas
Boston College and Athens University of Economics and Business - Department of Accounting and Finance

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17.

Valuation Implications of Exceptional and Extraordinary Items

Posted: 16 Feb 2000
Apostolos Ballas
Athens University of Economics and Business - Department of Accounting and Finance

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