Nikolaos Eriotis

Professor

Short CV

Nikolaos Eriotis obtained his PH. D in Accounting at the Sorbonne University, Paris 1, Pantheon.

He earned his DEA (Master Degree) in Production Economy from the same University. Dr. Eriotis is full Professor at the National and Kapodestrian University of Athens, Rector of the School of Economics and Political Sciences, ex-Chairman of the “Department of Economics” at the same university and possesses an extensive professional and teaching experience.

During his career he was consultant at the ministry of development of his country, the ministry of health and a lot of companies of the private sector. He authored and coauthored more than 12 textbooks (ex. “Financial Management: Theory and Practice”, “Investment Analysis and Portfolio Management” and “Principles of Financial Accounting” published by Rosili).

In addition, professor Eriotis has taught as a Visiting Professor at “Paris 13” University of France. As the author of more than 60 articles, monographs, and papers, his work has appeared in numerous publications including Applied Financial Economics, Applied Financial Economics Letters, Journal of International Financial Markets, Institutions & Money, Journal of Economic Integration, Managerial Finance, International Business & Economics Research Journal etc.

His current research concern Financial Accounting, Financial Statement Analysis and Cost Accounting. His late research concerns the application of Accountancy plans at the public and private sector.

Recent Publications

  1. Boufounou, P., Donta, S., Eriotis, N., Kounadeas, T., (2022) «Analysis of the Factors Affecting Tax Evasion in Greece», International Journal of Economics and Business Administration (IJEBA), Vol. X, No 1, pp. 140-158.
  2. Eriotis, N., Kollias, K., Kounadeas, T., (2021) «Has the Composition of the Greek Banking Sector Investment Portfolio Contributed to the Greek Economy Financial Crisis?», International Journal of Corporate Finance and Accounting (IJCFA), Vol. 8, No 2, pp. 1-11.
  3. Chassiotis, I., Eriotis, N., Georgantopoulos, A., (2021) «Determinants of Share Repurchases A Quantile Regression Approach», Economics and Business Letters, Vol. 10, No 1, pp. 27-36.
  4. Dokas, I., Eriotis, N., Missiakoulis, S., Tzavaras, M., Vasiliou, D., (2021) «Tax Avoidance and Transfer Pricing: Evidence from Greece- Transfer Price Manipulation and Earnings Management», International Journal of Corporate Finance and Accounting (IJCFA), Vol. 8, No 2, pp. 28-39.
  5. Eriotis, N., Missiakoulis, S., Papadakis, S., Vasiliou, D., (2021) «Greek Tax Reality and the VAT Gap», Journal of Accounting and Taxation, Vol. 13, No 1, 31/1/2021, pp. 28-44.
  6. Balios, D., Cotsilaras, P., Eriotis, N., Vasiliou, D., (2020) «Big Data, Data Analytics and External Auditing», Journal of Modern Accounting and Auditing Vol. 16, No 5, pp. 211-219.
  7. Chassiotis, I., Eriotis, N., Georgantopoulos, A., (2020) «Corporate Governance Indicators as Determinants of Bank Efficiency: the Case of the UK Listed Banks», International Journal of Critical Accounting, Vol. 11, No 5, pp. 391-416.
  8. Coutsokostas, D., Eriotis, N., Papathanasiou, S., (2020) «Short- term versus Longer- term Persistence in Performance of Equity Mutual Funds: Evidence from the Greek Market», International Journal of Bonds and Derivatives, Vol. 4, No 2, pp. 89-103.
  9. Balios, D., Daskalakis, N., Eriotis N. and D. Vasiliou (2016), «SMEs capital structure determinants during severe economic crisis: The case of Greece», Cogent Economics & Finance, Vol 4, Issue 1.
  10. Daskalakis N., Eriotis N., Thanou E. and D. Vasiliou, (2014), «Capital Structure and Size: New evidence across the broad spectrum of SMEs», Managerial Finance, Vol. 40, Issue: 12, pp.1207 – 1222.