Category Archives: Articles in Refereed Journals

29 Pages · Posted: 9 Oct 2018 · Last revised: 10 Dec 2021 | The study is the first attempt to examine financial literacy, financial aptitude and behaviour among university students in Cyprus. The student survey covers 881 Cypriot students, aged 18-24 years old, across the five biggest universities in Cyprus.

81 Pages · Posted: 12 Dec 2017 · Last revised: 05 Dec 2019 | Market-oriented firms are committed to understanding their customers’ evolving expectations and meeting their needs, while outwitting competitors, to achieve a sustainable competitive advantage and improve performance.

In this study, we document a strong positive relation between pre-crisis managerial ability and corporate investment during the crisis period, which remains robust in the presence of a large array of control variables capturing corporate governance attributes, executive compensation incentives and CEO characteristics.

Banks that follow conditional conservatism in their loan loss accounting treatments benefit from a reduction in crash risk. The key discretionary loan loss accounting channels are provisions and allowances.