Andreas Charitou
ΧΑΡΙΤΟΥ ΑΝΔΡΕΑΣ
CHARITOU ANDREAS
...
ΚΑΘΗΓΗΤΗΣ/ΡΙΑ
Τμήμα Λογιστικής και Χρηματοοικονομικής
ΟΕΔ 01 - Σχολή Οικονομικών Επιστημών και Διοίκησης
Πανεπιστημιούπολη
114
(357)-22893624
(357)-22895033
ssrn.com/author=33395

Προσωπικό Προφίλ

EDUCATION
1983 - 1986 The Pennsylvania State University, USA, Ph.D Degree in Business Administration/Accounting:
1982 - 1983 The Pennsylvania State University, USA, Master of Science in Business Administration/Accounting
1976 - 1980 Economic University of Athens (ASOEE), Greece, Bachelor of Science in Business Administration/Accounting
 
EXPERIENCE
• University of Cyprus o Department Chairman (1997-2002) & Professor (1999-present)
o Vice Dean, School of Economics and Management (2006-2012)
o Co-Director of the Ph.D Program (2001-present)
o Co-Director of the MBA program (2005-present)•
*  The University of Toronto, Rotman School of Business.o Associate Professor 1992-97 (with tenure); Assistant Professor (1986-92)
• The Pennsylvania State University, USA. Instructor/Lecturer (1983-86)
Capital Markets Research; Corporate Governance, Corporate Finance; Investments, Financial Analysis; Bankruptcy prediction and Credit Analysis; International Accounting.

PUBLICATIONS (Selected, in international refereed journals)

 Charitou A., and C. Louca (2016), Why do Canadian Firms Cross-List? The Flip Side of the Issue, Abacus: Journal of Accounting, Finance and Business Studies, (forthcoming)

Charitou, A., (2016) Discussion of The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union, International Journal of Accounting.

Charitou, A., (2015)Discussion of Equity Financing and Social Responsibility: Further International Evidence, International Journal of Accounting.

Charitou A., I. Karamanou and N. Lambertides (2014), The Economic Consequences of the  IFRS Adoption on Default Risk, Journal of Accounting, Auditing and Finance

Charitou, A., (2014) Corporate Governance and Initial Public Offerings: An International Perspective, By A. Zattoni and W. Judge, Book Review, European Accounting Review

Charitou A, D. Dionysiou, N. Lambertides, and L Trigeorgis (2013), ‘Alternative bankruptcy prediction models using option-pricing theory,’ Journal of Banking and Finance.   

Charitou, A., E. Constantinidis and C. Louca (2012),  "The Relation between Changes in the Information Content of Earnings and Expected Stock Returns: Empirical Evidence for Japan, Investment Management and Financial Innovations

Charitou A., N. Lambertides, and G. Theodoulou (2011), Dividend Increases and Initiations and  Default Risk in Equity Returns, , Journal of Financial and Quantitative Analysis (JFQA).  

Charitou A., N. Lambertides and G. Theodoulou, (2011) Dividend policy and market reaction for established dividend payers in the event of earnings reductions, Journal of Accounting Auditing and Finance

Charitou A., N. Lambertides and L. Trigeorgis (2011), “Distress Risk, Growth, and Earnings Quality”, Abacus

Charitou, A., N. Lambertides and G. Theodoulou (2010), “The Effect of Past Earnings and Dividends Patterns on the Information Content of Dividends When Earnings Are Reduced”, Abacus, Vol. 46, No. 2.  

Charitou A. and C. Louka (2009), The Operating Performance of Exchange-listed American Depository Receipts Offerings,  Journal of Business, Finance and Accounting. 

Charitou A., and M. Panagides, (2008), Market Making in International Capital Markets: Challenges and Benefits of its Implementation in Emerging Markets, International Journal of Managerial Finance

Charitou A., N. Lambertides and L. Trigeorgis (2008), “Bankruptcy Prediction and Structural Credit Risk Models”, Credit Risk Modelling, Cambridge University Press, pp. 154-174.

Charitou A., N. Vafeas and C. Louca (2007), “Boards, Ownership Structure, and Involuntary Delisting from the New York Stock Exchange “, Journal of Accounting and Public Policy, Vol. 26, Issue 2, March-April 2007, pp. 249-262.

Charitou A., C. Louka and S. Panagides, (2007), Cross Listing, Bonding and Corporate Governance, Journal of Business Finance and Accounting, Vol. 34, Issue 7-8, pp. 1281-1306.

Charitou A., N. Lambertides and L. Trigeorgis (2007), Earnings Behavior of Financially Distressed Firms: The Role of Institutional Ownership, Abacus, Vol. 43, Issue 3, pp. 271-296.

Charitou A., N. Lambertides and L. Trigeorgis (2007), Managerial Discretion in Distressed Firms, British Accounting Review, Vol. 39, Issue 4, December 2007, pp. 323-346.

Charitou A., (2007), “A Discussion of  Differences Between Stock Splits and Stock Dividends – Evidence from Denmark”, Journal of Business Finance and Accounting, Vol. 34, Issue 3-4, pp. 605-612.

Charitou A., G. Nisiotis, and A. Makris, (2006) Country closed-end funds and International diversification, Multinational Finance Journal, Vol. 10, no. 3/4, pp. 251–276.

Charitou, A., N. Vafeas and C. Zachariades (2005), Irrational Investor response to Stock splits in an emerging market, International Journal of Accounting, Vol.40, No.2 June, pp. 133-149.

Charitou A., and M. Stephanou, (2004), The role of Financial information in explaining financial distress, Encyclopedia  of  Management, Blackwell Publishing. 

Charitou A., C. Clubb and A. Andreou (2004), ΄The Value relevance of earnings and cash flows: Empirical evidence for Japan, Developments in Country Studies in International Accounting (edited by G. Meek), Blackwell Publishing, pp. 527-548.

Charitou, A., E. Neofytou and C. Charalambous (2003), Predicting corporate bankruptcy: Empirical evidence for the UK, European Accounting Review, Vol. 13. Number3, pp. 465-497 

Charalambous C., A. Charitou and F. Kaourou (2001), Comparative analysis of Artificial neural network models,  Annals of Operations Research. 

Charitou A., C. Clubb and A. Andreou (2000), ΄The Value relevance of earnings and cash flows: Empirical evidence for Japan, Journal of International Financial Management and Accounting.

Charitou A. (2000) ΄The Impact of losses and cash flows on dividends: Empirical evidence for Japan, Abacus: Journal of Accounting, Finance and Business Studies.

Charitou A., C. Clubb and A. Andreou, (2000) ΄The effect of earnings permanence, growth and firm size on the usefulness of cash flows and earnings in explaining security returns: Empirical evidence for the U.K, Journal of Business, Finance and Accounting, 2000. 

Charitou A., and G. Panagiotides (1999), ΄Financial Analysis, future earnings and cash flows, and the prediction of stock returns: Evidence for the UK, Accounting and Business Research

Charitou A. and C. Clubb (1999), ΄Earnings, Cash Flows and Security Returns Over Long Return Intervals: Evidence for the U.K, The Journal of Business Finance and Accounting, (March/April).

Charalambous C., A. Charitou and F. Kaourou,  (1999) Comparative analysis of Artificial neural network models: Application in bankruptcy prediction, International JC on Neural Networks,  July 1999.

Charitou A., and N. Vafeas (1998) ΄The Association of Earnings and Cash Flow Information with Dividend Changes: An Empirical Investigation,΄ Journal of Business, Finance and Accounting, 1998, Vol. 25, No. 1&2, January-March), pp. 225-249.

Charitou, A., (1997) ΄The Role of Cash Flows and Accruals in Explaining Security Returns: Evidence for the U.K.΄,  The European Accounting Review, , Vol 6:4 , pp. 629-652.

Charitou A.,  (1997) ΄The Usefulness of Accounting Variables in Predicting Earnings: Canadian Evidence΄, Journal of Accounting and Business Research, Vol. 5, pp. 21-42.

Charitou A., and C. Charalambous, (1996) ΄The Prediction of Earnings Using Financial Statement Information: Empirical Evidence with Logit Models and Artificial Neural Networks, International Journal of Intelligent Systems in Accounting, Finance and Management, Volume 5,# 4, 1996, pp. 199-215. 

Charitou A., and T. Falas (1996), The Role of Earnings and Cash Flows in Explaining Security Returns in The Presence of Conflicting Signals, The Journal of Accounting and Business Research,  pp. 49-68.

Charitou, A., (1995) The Association of Earnings and Cash Flows with Security Prices: A Cross-sectional Valuation Study. Journal of Applied Accounting Research, Volume 2, II,   pp. 50-79.

Charitou A., (1993) ΄An Analysis of The Components of The Cash Flow Statement: The Case of Campeau Corporation, The Journal of Commercial Bank Lending,   January,  pp. 33-42. 

Charitou A., and E. Ketz, (1991) ΄An Empirical Examination of Cash Flow Measures. Abacus:  Journal of Accounting, Finance and Business Studies,  Vol. 27, No. 1, pp. 51-64.  

Charitou A., and E. Ketz, (1990) ΄Valuation of  Earnings and Cash Flows and Their  Components. The Journal of Accounting, Auditing and Finance, Fall,  Vol. 5, No. 4, pp. 475-498.

Charitou A., and G. Venieris,  (1990) ΄The Need For Cash Flow Reporting: Greek Evidence. The British Accounting Review,  Volume 22.2, pp. 107-117.

Profile Information

EDUCATION
1983 - 1986 The Pennsylvania State University, USA, Ph.D Degree in Business Administration/Accounting
1982 - 1983 The Pennsylvania State University, USA, Master of Science in Business Administration/Accounting
1976 - 1980 Economic University of Athens (ASOEE), Greece, Bachelor of Science in Business Administration/Accounting
 
EXPERIENCE
University of Cyprus o Department Chairman (1997-2002) & Professor (1999-present)
Vice Dean, School of Economics and Management (2006-2012)
Co-Director of the Ph.D Program (2001-present)
Co-Director of the MBA program (2005-present)
The University of Toronto, Rotman School of Business.o Associate Professor 1992-97 (with tenure); Assistant Professor (1986-92)
The Pennsylvania State University, USA. Instructor/Lecturer (1983-86)
Capital Markets Research; Corporate Governance, Corporate Finance; Investments, Financial Analysis; Bankruptcy prediction and Credit Analysis; International Accounting.

PUBLICATIONS (Selected, in international refereed journals)

 Charitou A., and C. Louca (2016), Why do Canadian Firms Cross-List? The Flip Side of the Issue, Abacus: Journal of Accounting, Finance and Business Studies, (forthcoming)

Charitou, A., (2016) Discussion of The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union, International Journal of Accounting.

Charitou, A., (2015)Discussion of Equity Financing and Social Responsibility: Further International Evidence, International Journal of Accounting.

Charitou A., I. Karamanou and N. Lambertides (2014), The Economic Consequences of the  IFRS Adoption on Default Risk, Journal of Accounting, Auditing and Finance

Charitou, A., (2014) Corporate Governance and Initial Public Offerings: An International Perspective, By A. Zattoni and W. Judge, Book Review, European Accounting Review

Charitou A, D. Dionysiou, N. Lambertides, and L Trigeorgis (2013), ‘Alternative bankruptcy prediction models using option-pricing theory,’ Journal of Banking and Finance.   

Charitou, A., E. Constantinidis and C. Louca (2012),  "The Relation between Changes in the Information Content of Earnings and Expected Stock Returns: Empirical Evidence for Japan, Investment Management and Financial Innovations

Charitou A., N. Lambertides, and G. Theodoulou (2011), Dividend Increases and Initiations and  Default Risk in Equity Returns, , Journal of Financial and Quantitative Analysis (JFQA).  

Charitou A., N. Lambertides and G. Theodoulou, (2011) Dividend policy and market reaction for established dividend payers in the event of earnings reductions, Journal of Accounting Auditing and Finance

Charitou A., N. Lambertides and L. Trigeorgis (2011), “Distress Risk, Growth, and Earnings Quality”, Abacus

Charitou, A., N. Lambertides and G. Theodoulou (2010), “The Effect of Past Earnings and Dividends Patterns on the Information Content of Dividends When Earnings Are Reduced”, Abacus, Vol. 46, No. 2.  

Charitou A. and C. Louka (2009), The Operating Performance of Exchange-listed American Depository Receipts Offerings,  Journal of Business, Finance and Accounting. 

Charitou A., and M. Panagides, (2008), Market Making in International Capital Markets: Challenges and Benefits of its Implementation in Emerging Markets, International Journal of Managerial Finance

Charitou A., N. Lambertides and L. Trigeorgis (2008), “Bankruptcy Prediction and Structural Credit Risk Models”, Credit Risk Modelling, Cambridge University Press, pp. 154-174.

Charitou A., N. Vafeas and C. Louca (2007), “Boards, Ownership Structure, and Involuntary Delisting from the New York Stock Exchange “, Journal of Accounting and Public Policy, Vol. 26, Issue 2, March-April 2007, pp. 249-262.

Charitou A., C. Louka and S. Panagides, (2007), Cross Listing, Bonding and Corporate Governance, Journal of Business Finance and Accounting, Vol. 34, Issue 7-8, pp. 1281-1306.

Charitou A., N. Lambertides and L. Trigeorgis (2007), Earnings Behavior of Financially Distressed Firms: The Role of Institutional Ownership, Abacus, Vol. 43, Issue 3, pp. 271-296.

Charitou A., N. Lambertides and L. Trigeorgis (2007), Managerial Discretion in Distressed Firms, British Accounting Review, Vol. 39, Issue 4, December 2007, pp. 323-346.

Charitou A., (2007), “A Discussion of  Differences Between Stock Splits and Stock Dividends – Evidence from Denmark”, Journal of Business Finance and Accounting, Vol. 34, Issue 3-4, pp. 605-612.

Charitou A., G. Nisiotis, and A. Makris, (2006) Country closed-end funds and International diversification, Multinational Finance Journal, Vol. 10, no. 3/4, pp. 251–276.

Charitou, A., N. Vafeas and C. Zachariades (2005), Irrational Investor response to Stock splits in an emerging market, International Journal of Accounting, Vol.40, No.2 June, pp. 133-149.

Charitou A., and M. Stephanou, (2004), The role of Financial information in explaining financial distress, Encyclopedia  of  Management, Blackwell Publishing. 

Charitou A., C. Clubb and A. Andreou (2004), ΄The Value relevance of earnings and cash flows: Empirical evidence for Japan, Developments in Country Studies in International Accounting (edited by G. Meek), Blackwell Publishing, pp. 527-548.

Charitou, A., E. Neofytou and C. Charalambous (2003), Predicting corporate bankruptcy: Empirical evidence for the UK, European Accounting Review, Vol. 13. Number3, pp. 465-497 

Charalambous C., A. Charitou and F. Kaourou (2001), Comparative analysis of Artificial neural network models,  Annals of Operations Research. 

Charitou A., C. Clubb and A. Andreou (2000), ΄The Value relevance of earnings and cash flows: Empirical evidence for Japan, Journal of International Financial Management and Accounting.

Charitou A. (2000) ΄The Impact of losses and cash flows on dividends: Empirical evidence for Japan, Abacus: Journal of Accounting, Finance and Business Studies.

Charitou A., C. Clubb and A. Andreou, (2000) ΄The effect of earnings permanence, growth and firm size on the usefulness of cash flows and earnings in explaining security returns: Empirical evidence for the U.K, Journal of Business, Finance and Accounting, 2000. 

Charitou A., and G. Panagiotides (1999), ΄Financial Analysis, future earnings and cash flows, and the prediction of stock returns: Evidence for the UK, Accounting and Business Research

Charitou A. and C. Clubb (1999), ΄Earnings, Cash Flows and Security Returns Over Long Return Intervals: Evidence for the U.K, The Journal of Business Finance and Accounting, (March/April).

Charalambous C., A. Charitou and F. Kaourou,  (1999) Comparative analysis of Artificial neural network models: Application in bankruptcy prediction, International JC on Neural Networks,  July 1999.

Charitou A., and N. Vafeas (1998) ΄The Association of Earnings and Cash Flow Information with Dividend Changes: An Empirical Investigation,΄ Journal of Business, Finance and Accounting, 1998, Vol. 25, No. 1&2, January-March), pp. 225-249.

Charitou, A., (1997) ΄The Role of Cash Flows and Accruals in Explaining Security Returns: Evidence for the U.K.΄,  The European Accounting Review, , Vol 6:4 , pp. 629-652.

Charitou A.,  (1997) ΄The Usefulness of Accounting Variables in Predicting Earnings: Canadian Evidence΄, Journal of Accounting and Business Research, Vol. 5, pp. 21-42.

Charitou A., and C. Charalambous, (1996) ΄The Prediction of Earnings Using Financial Statement Information: Empirical Evidence with Logit Models and Artificial Neural Networks, International Journal of Intelligent Systems in Accounting, Finance and Management, Volume 5,# 4, 1996, pp. 199-215. 

Charitou A., and T. Falas (1996), The Role of Earnings and Cash Flows in Explaining Security Returns in The Presence of Conflicting Signals, The Journal of Accounting and Business Research,  pp. 49-68.

Charitou, A., (1995) The Association of Earnings and Cash Flows with Security Prices: A Cross-sectional Valuation Study. Journal of Applied Accounting Research, Volume 2, II,   pp. 50-79.

Charitou A., (1993) ΄An Analysis of The Components of The Cash Flow Statement: The Case of Campeau Corporation, The Journal of Commercial Bank Lending,   January,  pp. 33-42. 

Charitou A., and E. Ketz, (1991) ΄An Empirical Examination of Cash Flow Measures. Abacus:  Journal of Accounting, Finance and Business Studies,  Vol. 27, No. 1, pp. 51-64.  

Charitou A., and E. Ketz, (1990) ΄Valuation of  Earnings and Cash Flows and Their  Components. The Journal of Accounting, Auditing and Finance, Fall,  Vol. 5, No. 4, pp. 475-498.

Charitou A., and G. Venieris,  (1990) ΄The Need For Cash Flow Reporting: Greek Evidence. The British Accounting Review,  Volume 22.2, pp. 107-117.