Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Author "Kopita, Anastasia"
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Article
Are analyst stock recommendation revisions more informative in the post-IFRS period?
Charitou, Andreas; Karamanou, Irene; Kopita, Anastasia (2018)This paper investigates whether the mandatory IFRS adoption has affected the informativeness of analyst recommendation revisions in Europe. Although prior studies document that IFRS adoption improved analyst forecast ...
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Article
The determinants and valuation effects of classification choice on the statement of cash flows
Charitou, Andreas; Karamanou, Irene; Kopita, Anastasia (2018)In this paper we exploit the choice allowed by International Financial Reporting Standards (IFRS) regarding the presentation of interest payments on the cash flow statement to answer two related questions: First, whether ...
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Book
Financial analyst stock recommendations and corporate disclosures: complements or substitutes
Charitou, Andreas; Karamanou, Irene; Kopita, Anastasia (2012)
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules–Evidence on Cyprus
Karamanou, Irene; Kopita, Anastasia; Lemessiou, L. (2017)