Anthony Persakis
University of Thessaly
5 Papers
4 Citations
Anthony Persakis is an academic researcher from University of Thessaly. The author has contributed to research in topics: Earnings quality & Quality audit. The author has an hindex of 4, co-authored 5 publications. Previous affiliations of Anthony Persakis include EDHEC Business School.
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Papers
Earnings quality under financial crisis: A global empirical investigation
TL;DR: In this paper, the impact of the Global Financial Crisis of 2008 on earnings quality in publicly listed firms in advanced countries as per level of investor protection is investigated using linear regression analysis, 137,091 firm-years observations are analyzed and the earnings quality is examined by using conservatism, value relevance, accruals quality, earnings persistence, earnings predictability, loss avoidance analysis and earnings smoothness.
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Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective
TL;DR: Li et al. as discussed by the authors investigated the joint effect of global financial crisis of 2008 and investor protection on audit quality and reported that audit quality is higher (lower) for firms with strong (weak) investor protection and legal enforcement during financial crisis in all clusters.
97
The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study
TL;DR: In this article, the impact of earnings quality, investor protection, and adoption of IFRS adoption on the cost of capital of publicly listed firms in Euro zone and Asian countries was investigated.
86
Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation
TL;DR: In this article, the authors investigated the impact of financial crisis on the cost of capital and the changes of audit quality and earnings management on it due to financial crisis of 2008 using linear regression analysis, 137,091 firm-year observations from 18 advanced countries worldwide which are categorized into three clusters as per level investor protection based on country classification of Leuz.
50
Bank profitability determinants under IFRSs
TL;DR: In this paper, the authors examined the effects of implementation of IAS 32, IAS 39 and IFRS 7 on Greek and UK banks' profitability during the period 2001-2008.
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