Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance
Το Tμήμα Λογιστικής και Χρηματοοικονομικών (ΛΟΧ) στοχεύει στην άρτια εκπαίδευση διοικητικών στελεχών που θα υπηρετήσουν επάξια σε ιδιωτικές επιχειρήσεις και σε δημόσιους οργανισμούς. Tο Tμήμα προσφέρει ολοκληρωμένο Πρόγραμμα Σπουδών, το οποίο δίνει έμφαση τόσο στην καλλιέργεια ευρείας γνώσης στους διάφορους τομείς της διοίκησης όσο και στην εξειδικευμένη κατάρτιση σε επί μέρους κλάδους. Το Πρόγραμμα Σπουδών του Tμήματος συνδυάζει διεθνώς αναγνωρισμένες αρχές στη διοίκηση με τις ιδιαιτερότητες του επιχειρηματικού περιβάλλοντος της Kύπρου και της ευρύτερης περιοχής, και δίνει ιδιαίτερη βαρύτητα στην εφαρμογή της πληροφορικής τεχνολογίας ως μέσου υλοποίησης των στρατηγικών και τακτικών στόχων ενός οργανισμού.
Recent Submissions
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Master Thesis Open Access
Horizon Problem and Earnings Management in the Banking Sector.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2024-06-04)This study examines the horizon problem and earnings management in the American banking sector, focusing on retiring CEOs. Analyzing data, from 602 banks and 5,658 firm-year observations from 1996 to 2022, the research ...
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Master Thesis Open Access
ESG Impact on Financial Institutions: A Comprehensive Study of Risk and Profitability in U.S. Banks.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2024-06-14)This study aims to investigate the impact of Environmental, Social, and Governance (ESG) factors, both collectively and individually, on the profitability and riskiness of financial institutions. The metrics used for this ...
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Master Thesis Open Access
The influence of Financial Indicators and the impact of Cybersecurity policy on bank’s performance.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2024-05-31)This study explores the relationship between bank cybersecurity policies and bankruptcy risk by integrating cybersecurity metrics with traditional financial indicators. Using data from 2013-2022, the research employs a ...
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Master Thesis Open Access
Firm Value: Does ESG matter?
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2024-06-06)Investments in companies worldwide are increasing dramatically, with Europe presenting a wide range of countries with different regulatory frameworks governing ESG (Environmental, Social, Governance) practices. This ...
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Master Thesis Open Access
The Effect of female directors on the informativeness of stock prices.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2023-06-08)During the current thesis, the effect of female directors on the informativeness of stock prices and specifically on the tendency to delay the release of bad news will be examined. The existing literature has been examined ...
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Master Thesis Open Access
Do lobbying expenses and contributions to US political parties affect the future profitability of companies?
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2023-12)Το lobbying είναι το ποσό που δίνεται με στόχο να επηρεάσει τους νομοθέτες, τις πολιτικές και τους νόμους που αποφασίζονται, ενώ οι συνεισφορές είναι τα ποσά που δίνονται για να επηρεάσουν τις ομοσπονδιακές εκλογές. Ο ...
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Master Thesis Open Access
Climate impact on sovereign debt using Blanchard’s model
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2022-12)Climate change is without a doubt a subject of great concern and the connection between sovereign debt and climate vulnerability is clear. The purpose of this study is to demonstrate the effect of climate change on the ...
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Master Thesis Open Access
What is the role of capital structure and industry to the probability of committing fraud?
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2022-12-22)The aim of this study is to explain the challenges that organizations face when they belong to different industry and have different capital structure. This paper examines the effect of fraud on financial leverage and how ...
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Master Thesis Open Access
What is the effect of ESG on firm's performance? UK FTSE All-Share Index Evidence
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2022-06-03)The purpose of this study is to identify whether investing in ESG practices is beneficial for a firm’s financial and market performance. The current paper will answer the questions: “Do environmentally friendly companies ...
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Master Thesis Open Access
Τhe impact of Recep Tayyip Erdogan on the Turkish Lira.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2022-01)Turkey and its President Recep Tayyip Erdogan have been in the middle of attention for the past few years. Through the current event study, we examine the effect of the commentaries of President Erdogan to the Exchange ...
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Master Thesis Open Access
Mobile Banking Product Sustainability
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-11)We strongly believe that local, traditional, and systemic organizations like the Bank of Cyprus are here to serve their customers and support the economy of the country, in the best, most efficient, and sustainable way. ...
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Master Thesis
The role of fiscal and monetary policy in improving the Eurozone economy during the pandemic
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2022-01-03)Σε αυτή τη μελέτη, θα παρουσιάσουμε τα μέτρα που λαμβάνονται τόσο στη δημοσιονομική όσο και στη νομισματική πολιτική για την αντιστροφή των αρνητικών επιπτώσεων στις οικονομίες των κρατών μελών. Στη συνέχεια, θα παρατηρήσουμε ...
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Master Thesis Open Access
Turkish Currency Crisis – Spillovers Effect on Banks
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-05-18)This study aims to analyze the stock price reactions of 553 listed banks across 15 countries to the currency crisis and political instability in Turkey, within the period of January 2020 and November 2020. The broad aim ...
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Master Thesis Open Access
The potential impact of a currency crisis for Turkey and its impact on its sovereign bond yield and (Turkey’s – US) sovereign bond yield spread.
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-05-18)Though currency and debt crises quite often occur simultaneously, the links between these two types of crises are not well understood. In this research study, we review how monetary policy, debt structure and trade outcomes ...
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Master Thesis Open Access
Do positive actions relating to social issues affect the US stock market?
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-06-06)This research uses a sample of S&P 500 constituents which had events concerning Social Issues and more specifically Black Lives Matter, Women rights and LGBTQ community people rights which were considering only positive ...
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Master Thesis Open Access
The effect of Inflation on European banks' profitability, stability and riskiness
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-02-01)This study debates whether the inflation can influence in any way tha banks' profitability, stability and riskiness by take into consideration European commercial banks. In order to address this, a dataset of 101 European ...
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Master Thesis Open Access
Bitcoin in China
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-01-06)The aim of this study is to investigate and show how the Chinese stock market affects bidirectional or unidirectional the Cryptocurrency market and in particular, Bitcoin. To carry this project, we have retrieved daily ...
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Master Thesis Open Access
The impact of the JOBS Act and Corporate Governance on IPO Underpricing
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-01-17)This study investigates the effects of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty and what attributes of corporate governance improve the asymmetry of information. The JOBS Act creates a ...
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Master Thesis Open Access
The financial crisis of 2008 from a philosophical perspective
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2020-12-15)In 2011, the National Commission of the Federal Government of United States published a report explaining the financial crisis and mentioning its main conclusions. The five conclusions consist of the failure of the regulative ...
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Master Thesis Open Access
JOBS Act 2017 and Corporate Governance on IPOs Underpricing
(Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2021-01-14)This study examines the impact of Jumpstart Our Business Startups (JOBS Act) of 2017 and corporate governance on underpricing of IPO firms in shorter and longer horizon. A significant outcome of this new practice is that ...