Ioannis Passas

Ioannis Passas
Hellenic Mediterranean University · Business Administration and Tourism

Ph.D. (c), CICA CCS CMA
Adjunct Professor in Accounting | Researcher | Author

About

23
Publications
10,231
Reads
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21
Citations
Citations since 2016
23 Research Items
21 Citations
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2016201720182019202020212022051015
Additional affiliations
February 2022 - present
International Hellenic University
Position
  • Adjunct Professor
Description
  • Accounting courses
November 2019 - June 2020
ACMAS (Accounting Costing Management Advanced Services)
Position
  • Owner
Education
May 2021 - October 2021
Institute for Internal Controls
Field of study
  • Audit
April 2021 - April 2024
International Hellenic University
Field of study
  • Economic & Financial Management
January 2021 - October 2021
Institute for Internal Controls
Field of study
  • Audit

Publications

Publications (23)
Article
Full-text available
Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as to obtain new ones more easily. Design/methodology/approa...
Book
Full-text available
The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a plethora of machine learning methods and algorithms that have been implemented in recent years in the field of economics that aim at creating pred...
Article
Full-text available
The farmers’ welfare and its interlinkages to energy efficiency and farm sustainability has attracted global scientific interest within the last few decades. This study examines the contribution of Agriculture 5.0 to the prosperity of the farmers in the post-pandemic era and the gradual transition to an energy-smart farm. To obtain an insight into...
Article
Full-text available
This study aims to take into account regional gross value added, to assess the performance of this macroeconomic component for all thirteen Regions of Greece. We apply two different methods for the period between 2010 and 2016, (1) the PROMETHEE II Multi-criteria method and (2) Shift and Share Analysis (SHA). In a nutshell, in nine out of thirteen...
Book
Full-text available
To συγκεκριμένο βιβλίο έρχεται να καλύψει το σχετικό κενό που υπάρχει στην Ελληνική Βιβλιογραφία με στόχο να βοηθήσει τόσο Ερευνητές, όσο και Φοιτητές στην παραγωγή γνώσης μέσω της Έρευνας.
Article
Full-text available
The financial sector is characterized by complexity due to the management of a large volume of transactions, which can lead to the difficulty of considering, identifying, and monitoring them. The lack of mechanisms in monitoring and control transactions can contribute to the development of illegal practices within a company, such as fraud, corrupti...
Article
Full-text available
The economic crisis in Greece has provoked a number of financial problems in Greek firms in all sectors. High tax rates, low payments and in sequence low demand for goods and services are a few of the problems confronted by firms and consumers. Within the framework of the Memorandum, a number of different corporate efforts have become a cornerstone...
Conference Paper
Full-text available
Έχοντας συμπληρώσει σχεδόν τρία έτη υγειονομικής κρίσης, η πανδημία COVID-19 έχει επιφέρει σημαντικές επιπτώσεις στην σύγχρονη πραγματικότητα και έχει συμβάλλει στη δημιουργία της βαθύτερης ύφεση που αντιμετώπισαν ποτέ οι αναπτυγμένες οικονομίες σε καιρό ειρήνης. Επίσης, η υγειονομική κρίση συντέλεσε σε σημαντικό βαθμό στην αύξηση των ανισοτήτων. Ο...
Article
Full-text available
Environmental, Social, and Governance (ESG) criteria are novel and exciting tools of corporate disclosure for decision making. Using quantitative and qualitative analyses, the present study examined the key characteristics and trends of ESG controversies in the European market. At the sametime, itidentifiedthecontroversies’ determinants. Abibliomet...
Article
Full-text available
The COVID-19 pandemic and the subsequent increased use of digital tools can be seen as an incentive for small and medium-sized enterprises (SMEs) to adapt to the digital age. SMEs, whose resilience and adaptability had already been tested during the previous period of the global financial crisis, were called upon to face a new emergency. The aim of...
Article
Full-text available
Within the last few decades, the issue of the environmental performance of European f inancial institutions has become a significant feature of their strategic plans. Financial institutions can contribute through their own activities and investments, and also through their relationship with economic sectors and consumers, in decreasing environmenta...
Article
Full-text available
The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their development and footprint in the business arena. This stu...
Article
Full-text available
The study aims to determine the impact of Cooperative Learning using Blackboard Learn (previously known as the Blackboard Learning Management System (LMS)) on the quality of accounting education following the International Education Standards (IESs) and the Saudi Arabian Education Evaluation Commission (EEC) standards. The study adopts an experimen...
Conference Paper
The supply chain is one of the most critical operational activities of businesses. Its primary purpose is the proper management of resources and to ensure the sustainable functioning of entities. However, the supply chain management of most companies is exposed to violations of the code of conduct and fraud. Integrating the principles of Environmen...
Conference Paper
At the current critical economic juncture, economic growth in Greece following the policy of severe austerity imposed on Greece by the Tripartite Support Mechanism (European Union-EU, European Central Bank-ECB, and International Monetary Fund-IMF) has led to unpredictable and unprecedented social and macroeconomic consequences. There is no doubt th...
Book
Ο κύριος σκοπός του συγγράμματος, αφενός, από τη σκοπιά της εκπαίδευσης, είναι να χρησιμοποιηθεί από τους αναγνώστες του ως εργαλείο, παρέχοντας τους τα κατάλληλα εφόδια για την νέα εποχή στον κλάδο της Λογιστικής προσπαθώντας να μην μείνει μόνο στο, σύνηθες, θεωρητικό λογιστικό πλαίσιο αλλά να παρουσιάσει το κάθε κεφάλαιο στην πράξη και αφετέρου,...
Chapter
Full-text available
Financial fraud through the falsification of financial statements is an evident problem. The restatement is enormous, and there have been developed many approaches to confront it. Profits manipulation has reached alarming proportions worldwide. The tendency of management to present a misleading image based on accounting weaknesses and gaps, to pres...
Conference Paper
On the one hand, accounting and on the other hand artificial intelligence share a common goal: to create a forecasting model for a variable of interest, using explanatory variables (or characteristics) mainly for the recognition of accounting fraud through balance sheets in the form of photography or pdf forms. Accounting plans to create probabilis...
Book
Full-text available
Το παρόν βιβλίο αποτελεί εργασιακή, ακαδημαϊκή και επιστημονική εμπειρία πολλών ετών και κάθε κεφάλαιο επιμελήθηκε, από τους συγγραφείς, με σκοπό ο αναγνώστης να έχει στα χέρια του ένα πρακτικό και σύγχρονο εγχειρίδιο παρέχοντας του μία ολοκληρωμένη εικόνα όσον αφορά τα Ελληνικά Λογιστικά Πρότυπα και τα Διεθνή Πρότυπα Χρηματοοικονομικής Αναφοράς....
Article
Full-text available
Purpose – The aim of this study is to enrich the existing literature through the results of the research and to provide further information to policy-makers on the part of businesses and the state. This paper focuses on the role of determinants of the viability of Greek SMEs in a period of economic crisis, contributing to existing literature. We ex...
Book
Full-text available
Βασικός στόχος για την συγγραφή αυτού του βιβλίου ήταν να καλυφτεί το κενό που υπήρχε σε προηγούμενα λογιστικά συγγράμματα, για την σημαντικότητα της αφηγηματικής/επεξηγηματικής πληροφόρησης στις Οικονομικές καταστάσεις των επιχειρήσεων και πως αυτή επιδρά στην Χρηματοοικονομική λογιστική. Παρά το γεγονός ότι, η γνώση των Οικονομικών καταστάσεων απ...
Book
Full-text available
Το παρόν βιβλίο αποτελεί ένα σύγχρονο σύγγραμμα σε ένα πεδίο που διαρκώς εξελίσσεται κατέχοντας ταυτόχρονα μια κεντρική θέση στην αναπτυσσόμενη Παγκόσμια οικονομία. Το βιβλίο χωρίζεται σε έξι μέρη όπου: Στο πρώτο μέρος, αναλύεται η κατηγοριοποίηση των οντοτήτων με βάσει τα Ελληνικά Λογιστικά Πρότυπα, το θεσμικό πλαίσιο των διάφορων νομικών μορφών...

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Project (1)
Project
Επιχειρηματικό σχέδιο και ανάπτυξη spin out εταιρείας για τη διαχείριση των υποδομών αυτών ή το πέρασμα της διαχείρισης στην Εταιρεία Αξιοποίησης και Διαχείρισης Περιουσίας του ΕΛΜΕΠΑ