MASTERS PROGRAM IN ACCOUNTING AND FINANCE LIST OF THESES WRITTEN IN ENGLISH

MASTERS PROGRAM IN ACCOUNTING AND FINANCE LIST OF THESES WRITTEN IN ENGLISH No. THESIS TITLE STUDENT'S NAME 1 A COMPARATIVE ANALYSIS OF MULTIVARIATE VALUE AT RISK MODELS: EVIDENCE FROM DEVELOPED AND EMERGING MARKETS 2 ABNORMAL RETURNS AROUND EARNINGS ANNOUNCEMENT IN THE ASE 3 ABNORMAL STOCK RETURNS PRIOR TO DIVIDENDS ANNOUNCEMENTS IN LSE AND ASE ΓΙΑΣΣΙΑΣ ΕΜΜΑΝΟΥΗΛ ΧΟΡΜΠΑΣ ΣΤΥΛΙΑΝΟΣ ΤΣΟΥΚΑ ΕΛΕΝΗ 4 ACCOUNTING AND CAPITAL MARKETS, Η ΛΟΓΙΣΤΙΚΗ ΤΩΝ ΑΣΩΜΑΤΩΝ ΑΚΙΝΗΤΟΠΟΙΗΣΕΩΝ ΚΑΤΑΒΕΛΗΣ ΗΜΗΤΡΙΟΣ 5 ACCOUNTING CONSERVATISM IN GREECE ΜΗΤΩΣΗ ΧΑΡΙΚΛΕΙΑ 6 7 ACCOUNTING DETERMINANTS OF THE EFFECTIVE TAX RATE ACCOUNTING EARNINGS AND OPERATING CASH FLOWS AS EXPLANATORY VARIABLES FOR GREEK STOCK RETURNS ΕΧΟΥΝΙΩΤΗ ΘΕΟ ΩΡΑ ΤΖΙΩΡΑΣ ΕΥΑΓΓΕΛΟΣ 8 ACCOUNTING EARNINGS AND OPERATING CASH FLOWS AS EXPLANATORY VARIABLES FOR GREEK STOCK RETURNS 9 ACCOUNTING EARNINGS AND OPERATING CASH FLOWS AS EXPLANATORY VARIABLES FOR GREEK STOCK RETURNS 10 ACCRUAL COMPONENT OF EARNINGS IN EQUITY VALUATION: A GREEK PERSPECTIVE ΣΤΑΥΡΑΚΗΣ ΝΙΚΟΛΑΟΣ ΜΑΡΓΟΥΝΑΚΗ ΜΑΡΙΑ ΠΑΠΑΖΗΣΙΜΟΥ ΛΟΥΚΑΣ 11 AN ASSESSMENT OF CREDIT RISK IN SHIPPING LOANS ΚΩΤΣΑΛΕΝΗ ΕΛΕΑΝΑ 12 AN EMPIRICAL COMPARISON OF ALTERNATIVE MODELS OF THE SHORT-TERM INTEREST RATE VOLATILITY 13 AN EMPIRICAL INVESTIGATION OF THE VALUE OF ACTIVE MANAGEMENT ΦΑΡ ΟΥΛΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ ΕΛΕΥΘΕΡΙΑ ΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ 14 15 AN EXAMINATION OF FUNDAMENTAL INDEXATION USING THE EURO STOXX 50 INDEX ΚΟΚΚΙΝΙΑΣ ΑΓΓΕΛΟΣ ARE PRICE SHOCKS ANTICIPATED BY INVESTORS? EVIDENCE FROM THE COMMODITY DERIVATIVES MARKETS. ΒΕΡΓΟΣ ΚΩΝΣΤΑΝΤΙΝΟΣ 16 ARE SHARE REPURCHASES A TOOL TO EARN MONEY? ΙΚΑΙΑΚΟΥ ΕΣΠΟΙΝΑ 17 18 ASSET SALES: THE CASE OF FOOTBALL PLAYERS BANK SPECIFIC, INDUSTRY RELATED AND MACROECONOMIC DETERMINANTS OF BANK PROFITABILITY IN THE NEW MEMBER STATES OF THE EUROPEAN UNION ΚΑΛΙΝΤΕΡΗΣ ΗΛΙΑΣ ΚΟΝ ΥΛΗ ΧΡΥΣΟΥΛΑ 19 BASEL III ΚΟΥΤΚΙΑ ΧΡΙΣΤΙΝΑ 20 BASIS RISK OF HEDGING BOND PORTFOLIOS WITH CREDIT DEFAULT SWAP INDICES ΤΡΙΣΠΙΩΤΗ ΗΜΗΤΡΑ 21 CAN THE TERM STRUCTURE OF IMPLIED VOLATILITY INDICES BE FORECASTED? ΚΑΡΑΛΗ ΡΟ ΟΚΛΕΙΑ 22 CAPM VS LIQUIDITY CAPM: THE CASE OF THE ATHENS STOCK EXCHANGE 23 CAPM vs LIQUIDITY CAPM: THE CASE OF THE ATHENS STOCK EXCHANGE ΝΙΚΗΤΑΚΗΣ ΑΓΓΕΛΟΣ ΡΑΙΚΑΚΟΣ ΓΕΩΡΓΙΟΣ

24 CASE STUDY: FINANCIAL STATEMENT ANALYSIS AND PRINCIPLES OF CORPORATE GOVERNANCE IN HELLENIC PETROLEUM S.A. AND MOTOR OIL SA- GROUP ΚΑΡΑΒΒΙΑ ΜΕΛΠΟΜΕΝΗ 25 COMPARISON OF NUMERICAL METHODS FOR OPTION PRICING 26 Corporate yield spreads and macroeconomic indicators 27 CREDIT RISK ANALYSIS: THE CASE OF THE GREEK CONSTRUCTION SECTOR ΜΟΥΡΤΖΑΝΟΣ ΝΙΚΟΛΑΟΣ ΠΑΝΤΙ ΟΥ ΠΑΡΑΣΚΕΥΗ ΚΑΡΟΥΣΟΣ ΕΥΑΓΓΕΛΟΣ ΑΝ ΡΕΑΣ 28 CREDIT RISK IN SHIPPING LOANS ΒΕΛΗΜΒΑΣΑΚΗ ΜΑΡΙΑ 29 CREDIT RISK MODELS IN SHIPPING INDUSTRY CREDIT SCORING MODELS 30 CREDIT RISK: MOMENTUM STRATEGIES ON CREDIT DEFAULT SWAPS ΚΑΡΑΓΙΑΝΝΗ ΑΙΚΑΤΕΡΙΝΗ ΞΑΝΘΟΠΟΥΛΟΣ ΚΩΝΣΤΑΝΤΙΝΟΣ 31 32 33 DECOMPOSING & EXPLAINING SYSTEMATIC & UNSYSTEMATIC RISK ΦΕΡΕΝΤΙΝΟΥ ΓΛΥΚΕΡΙΑ DETERMINANTS OF CAPITAL BUFFERS ΜΠΑΜΠΑΤΖΑΝΗ ΑΝΑΗ DETERMINANTS OF PROFITABILITY IN THE GREEK BANKING SYSTEM ΓΚΙΤΣΗ ΟΛΣΙΑΝΑ 34 DEVELOPMENT AND HARMONIZATION OF ACCOUNTING AND AUDITING STANDARDS ΣΚΟΥΡΑ ΑΙΚΑΤΕΡΙΝΗ 35 DEVIATIONS FROM THE CDS/EQUITY OPTIONS ''PARITY'' AND INVESTMENTS IMPLICATIONS ΝΙΚΟΛΑΚΑΚΗΣ ΓΕΩΡΓΙΟΣ 36 DEVIATIONS OF PUT-CALL PARITY AND THE RELATIONSHIP BETWEEN STOCK MARKET AND EQUITY OPTIONS MARKET IN EUROPE ΑΓΓΕΛΟΠΟΥΛΟΣ ΓΕΩΡΓΙΟΣ 37 DIVIDENT CHANGES AND PERSISTENT OF PAST EARNINGS CHANGES: EMPIRICAL EVIDENCE FROM THE ATHENS STOCK EXCHANGE ΜΑΡΙΝΑΚΗΣ ΠΑΝΤΕΛΗΣ 38 EARNINGS MANAGEMENT IN FIRMS SEEKING TO BE ACQUIRED IN EUROPE ΠΑΠΑΖΟΓΛΟΥ ΝΙΚΟΛΑΟΣ 39 EARNINGS MANAGEMENT IN THE PUBLIC SECTOR 40 ECONOMETRIC ESTIMATION OF ALTERNATIVE MODELS OF THE SHORT-TERM INTEREST RATE VOLATILITY 41 ECONOMIC VARIABLES IMPACT ON TIME-SERIES OF THE IMPLIED VOLATILITY SURFACE 42 EFFECTIVE TAX RATES: INFLUENCE OF IAS ADOPTION 43 EQYITY STYLE MANAGEMENT: MULTISTYLE ROTATION STRATEGIES ΣΤΑΘΑΚΟΥ ΕΥΑΓΓΕΛΙΑ ΤΣΑΚΑΛΟΥ ΕΛΕΝΗ ΑΛΕΞΑΝ ΡΑΚΗ Α ΑΜΑΝΤΙΑ ΠΑΠΟΥΤΣΑΚΗ ΦΙΛΟΘΕΗ ΣΤΕΦΑΝΟΥ ΓΕΩΡΓΙΟΣ 44 ESTIMATE FORWARD - LOOKING RISK PREMIUM FROM OPTIONS PROBABILITY DENSITY FUNCTIONS, A STUDY OF S& P500 INDEX ΣΚΙΑ ΑΣ ΓΕΩΡΓΙΟΣ -ΗΛΊΑΣ 45 EVIDENCE OF PREDICTABILITY AND MARKET INEFFICIENCY IN THE CROSS-SECTION OF GREEK BANK STOCK RETURNS 46 EVIDENCE OF PROFITABILITY IN DEVELOPED MARKETS 47 EXAMINING THE EXISTENCE OF A LONG TERM RELATIONSHIP BETWEEN CDS PREMIA AND ASSET SWAP SPREADS OF EUROPEAN CORPORATE BONDS ΜΠΙΚΑΚΗΣ ΑΝ ΡΕΑΣ ΜΠΟΥΡΜΠΑΚΗΣ ΙΩΑΝΝΗΣ ΜΠΟΥΡΤΖΙΝΟΥ ΜΑΡΙΑ 48 EXPECTED INDEX OPTION RETURNS ΤΣΙΜΠΕΡ ΩΝΗ ΒΑΣΙΛΙΚΗ 49 EXPLORING THE CHARACTERISTICS OF A LONG LIVED HEDGE FUND STRATEGY: STATISTICAL ARBITRAGE ΠΑΠΑΓΕΩΡΓΙΟΥ ΒΑΣΙΛΕΙΟΣ

50 Factors affecting net interest margin in the Greek banking sector 51 FAIR VALUE ACCOUNTING 52 FINANCIAL CRISIS AND ADOPTION OF THE AMENDMENTS TO IAS 39 IFRS 7: EMPIRICAL EVIDENCE FROM HELLENIC AND EUROPEAN BANKS 53 FINANCIAL DEVELOPMENT AND ECONOMIC GROWTH IN ΤΗΕ SEE COUNTRIES ΑΓΑΠΗΤΟΥ ΒΑΣΙΛΙΚΗ ΝΤΙΝΟΣ ΣΠΥΡΙ ΩΝ GIACOMO CARELLI ΑΝΑΓΝΩΣΤΟΠΟΥΛΟΣ ΙΟΝΥΣΗΣ 54 55 56 FINANCIAL DISTRESS: EVIDENCE FROM THE U.S. MARKET (1999-2009) ΣΤΡΑΤΕΛΟΣ ΝΙΚΟΛΑΟΣ FINANCIAL REFORMS IN NHS, THE CASE OF GREECE ΑΒΙΩΤΗ ΜΑΡΙΑ FINANCIAL REFORMS IN NHS, THE CASE OF GREECE ΣΧΟΡΤΣΑΝΙΤΗΣ ΑΝΤΩΝΙΟΣ 57 FINANCIAL REFORMS IN NHS, THE CASE OF GREECE ΠΑΠΑΠΟΣΤΟΛΟΥ - ΠΑΠΑΘΜΑΡΙΑ 58 FORECASTERS, FORECASTS AND STRATEGIES BASED ON STOCK RECOMMENDATIONS ΗΜΗΤΡΑΚΟΠΟΥΛΟΣ ΝΙΚΟΛΑΟΣ 59 FUND OF HEDGE FUNDS CONSTRUCTION BASED ON MANAGERIAL INCENTIVES ΖΟΥΠΑΝΤΗΣ ΠΑΝΑΓΙΩΤΗΣ 60 Fund selection and optimal portfolios of mutual funds: evidence from a developing market ΒΑΣΙΛΟΠΟΥΛΟΣ ΑΘΑΝΑΣΙΟΣ 61 IMPACT OF SOVEREIGNRATING ANNOUNCEMENTS ON CDS SPREADS AND EXCHANGE RATES ΓΕΝΝΑ ΙΟΥ ΑΜΑΛΙΑ 62 Implied volatility and asset returns 63 Implied volatility indices and asset returns 64 INFORMATIONAL FLOW BETWEEN SPOT AND DERIVATIVE MARKETS ΠΑΠΑΣΤΑΘΟΠΟΥΛΟΥ ΗΛΕΚΤΡΑ ΑΛΕΞΑΝ ΡΟΠΟΥΛΟΥ ΕΥΑΓΓΕΛΙΑ ΡΕΪΣΗ ΜΑΡΙΑ 65 66 INSIDER TRADING AND STOCK MARKET REACTION: EVIDENCE FROM THE ATHENS STOCK EXCHANGE INSIDER TRADING: AN EMPIRICAL ANALYSIS OF STOCK MARKET REACTION AROUND THE DEBT ISSUES IN ATHENS STOCK EXCHANGE AND LONDON STOCK EXCHANGE ΜΠΟΥΛΟΥΓΑΡΗ ΑΝΝΑ ΛΙΟΥΤΑΣ ΝΙΚΟΛΑΟΣ 67 INTERNATIONAL FINANCIAL REPORTING STANDARDS (I.F.R.S.) FOR SMALL AND MEDIUM-SIZED ENTITIES (SMEs) 68 INVESTIGATION OF CREDIT SPREADS 69 INVESTOR REACTION TO EARNINGS ANNOUNCEMENTS: IS INVESTOR BEHAVIOUR RATIONAL? ΘΩΜΑ ΑΚΗΣ ΣΥΜΕΩΝ ΠΑΠΑΛΕΚΑΣ ΠΑΝΤΕΛΗΣ ΕΜΙΤΣΟΓΛΟΥ ΠΑΝΑΓΙΩΤΗΣ 70 INVESTOR REACTION TO EXTREME SHOCKS AND RETURNS ON GOLD FUTURES: EVIDENCE FROM AMERICAN GOLD FUTURES MARKET ΦΑΚΟΣ ΚΩΝΣΤΑΝΤΙΝΟΣ 71 INVESTOR SENTIMENT AND MUTUAL FUNDS 72 LIQUIDITY INTERACTIONS BETWEEN CASH AND DERIVATIVE CREDIT MARKET 73 MANAGEMENT ACCOUNTING SYSTEMS AND PERFORMANCE MEASUREMENT IN THE PUBLIC SECTOR. THE CASE OF NATIONAL HEALTH SYSTEMS (NHS) ΚΟΤΣΑΜΠΑΣ ΕΥΑΓΓΕΛΟΣ ΣΕΚΑ ΛΕΟΝΟΡΑ ΤΣΑΚΑΛΑΚΗ ΕΙΡΗΝΗ 74 75 MARKET BASED ACCOUNTING RESEARCH MARKET RESPONSE TO ACCOUNTING AND SUPPLEMENTAL DISCLOSURES: EARNINGS, BOOK VALUE OF EQUITY AND CAPITAL ADEQUACY RATIOS EVIDENCE FROM THE BANKING SECTOR OF THE ATHENS STOCK EXCHANGE ΤΡΑΚΑΣ ΒΑΣΙΛΕΙΟΣ ΚΙΤΡΑ ΦΩΤΕΙΝΗ ΣΟΦΙΑ

76 MARKET RISK FOR MULTI-ASSET PORTFOLIOS IN SHIPPING ΖΟΥΜΠΟΥΛΑΚΗΣ ΙΩΑΝΝΗΣ 77 Momentum Investing in International Equity Markets ΚΟΥΡΤΕΣΗ ΑΘΗΝΑ 78 OECD BANKS INCOME STRUCTURE 79 OPTIMAL PORTFOLIO IN A VALUE AT RISK FRAMEWORK.APPLICATION IN ATHENS STOCK EXCHANGE AND IN GREEK MUTUAL FUNDS ΜΠΑΡ Η ΠΗΝΕΛΟΠΗ ΓΙΑΝΝΙΟΣ ΝΙΚΟΛΑΟΣ 80 PERFORMANCE EVALUATION, STOCK SELECTIVITY, MARKET TIMING AND RETURNS BASED STYLE ANALYSIS: THE CASE OF GREEK MUTUAL FUNDS ΒΟΥΡ ΕΡΗΣ ΣΤΕΛΙΟΣ 81 PERSISTENCE AND PERFORMANCE EVALUATION IN GREEK EQUITY MUTUAL FUNDS ΣΤΑΥΡΟΥ ΜΑΡΙΑ 82 PORTFOLIO EVALUATION ΜΑΡΑ ΑΙΚΑΤΕΡΙΝΗ 83 84 PRE & POST IPO PERFORMANCE AS A MOTIVE TO GO PUBLIC: A Review of NYSE Traditng Shipping Companies ΜΑΓΚΡΑ ΠΑΡΑΣΚΕΥΗ PRICING PRESSURE IN NASDAQ 100 INDEX OPTION ΝΤΑΛΗ ΑΓΓΕΛΙΚΗ 85 PRINCIPAL COMPONENT ANALYSIS OF FOREX VOLATILITY SURFACES 86 R&D EXPENSES EFFECT OF COMPANY PROFITABILITY AND PERFORMANCEw: FOCUS ON US PHARMACEUTICALCOMPANIES ΚΟΚΚΙΝΑΚΗ ΚΑΛΛΙΟΠΗ ΞΕΝΑΚΗΣ ΗΜΗΤΡΙΟΣ 87 88 89 RAROC ANALYSIS OF U.S.A. BANKS ΤΣΑΚΩΝΑΣ ΚΩΝΣΤΑΝΤΙΝΟΣ REAL EARNINGS MANAGEMENT ΣΤΟΝ ΕΛΛΗΝΙΚΟ ΚΛΑ Ο "ΚΑΤΑΣΚΕΥΕΣ & ΥΛΙΚΑ ΚΑΤΑΣΚΕΥΩΝ" ΜΑΡΑΓΚΟΥ ΑΚΗ ΑΓΑΘΗ REAL EARNINGS MANAGEMENT: ΜΕΛΕΤΗ ΣΤΟ ΧΡΗΜΑΤΙΣΤΗΡΙΟ ΑΘΗΝΩΝ ΛΙΟΝΤΟΣ ΜΑΡΙΟΣ 90 REIT MARKETS AND RATIONAL SPECULATIVE BUBBLES ΣΑΜΕΡΑ ΒΕΛΗΣΣΑΡΙΑ 91 RESEARCH ON THE LEAD-LAG RELATIONSHIP BETWEEN FREIGHT RATE INDICES AND SHIPPING STOCK INDICES IN THE UNITED STATES MARKET ΚΑΚΟΜΗΤΑ ΕΣΠΟΙΝΑ 92 RETURN PREDICTABILITY IN INTERNATIONAL BOND MARKETS ΛΙΑΚΟΣ ΑΠΟΣΤΟΛΟΣ 93 REVERSAL FEAR AS AN UNDERREACTION EXPLANATORY OF MOMENTUΜ : A EUROPEAN CASE ΑΝΤΑΚΗΣ ΙΩΑΝΝΗΣ 94 REVIEW OF XXX INTERNAL CONTROL ENVIRONMENT 95 RISK MEASUREMENT AND BACK TESTING IN ALTERNATIVE INVESTMENTS 96 RISK RETURN ANALYSIS OF PASSIVE OPTIONS STRATEGY IN MAJOR EUROPEAN MARKETS ΕΥΣΤΑΘΟΠΟΥΛΟΣ ΙΩΣΗΦ ΝΤΟΥΛΑ ΙΩΑΝΝΑ ΛΙΑΚΟΥ ΒΑΡΒΑΡΑ- ΕΥΤΕΡΠΗ 97 98 SECTOR ROTATION IN THE US MARKET ΠΟΥΛΟΓΙΑΝΝΗΣ ΗΛΙΑΣ SHARE PRICE REACTIONS TO SPORTY PERFORMANCES OF SOCCER CLUBS LISTED ON THE LONDON STOCK EXCHNAGE AND THE ALTERNATIVE INVESTMENT MARKET ΚΕΦΑΛΛΗΝΟΣ ΙΟΝΥΣΗΣ 99 100 SPILL OVER EFFECTS BETWEEN FREIGHT, SECOND-HAND AND NEWBUILDING MARKET FOR DIFFERENT SIZE VESSELS STARTUP AND EXIT DECISIONS OF MUTUAL FUNDS ΣΑΡΑΝΤΑΚΗ ΚΑΛΛΙΡΟΗ ΣΑΜΑΡΑ ΑΙΚΑΤΕΡΙΝΗ 101 STOCK MARKET REACTION TO EARNINGS ANNOUNCEMENTS: EVIDENCE FROM THE LONDON STOCK EXCHANGE ΣΙΓΑΛΑΣ ΜΑΡΚΟΣ

102 STOCK MARKET REACTION TO THE ANNOUNCEMENT OF MERGERS AND ACQUISITIONS OF FIRMS LISTED ON THE ATHENS STOCK EXCHANGE 103 STOCK OPTION PLANS AND STOCK MARKET REACTION: EVIDENCE FROM ATHENS STOCK EXCHANGE (2000-2007) ΣΕΛΗΝΙ ΗΣ ΙΩΑΝΝΗΣ ΖΟΥΡΝΑ ΜΑΡΙΑ 104 STOCK PRICE REACTION TO MERGER AND ACQUISITIONS ANNOUNCEMENTS:EVIDENCE FROM GREEK FIRMS LISTED ON ATHENS STOCK EXCHANGE ΓΙΑΛΑΜΑΣ ΙΩΑΝΝΗΣ 105 STOCK PRICE REACTION TO STOCK REPURCHASE ANNOUNCEMENTS: THE CASE OF THE ATHENS STOCK EXCHANGE ΒΕΡΤΖΑΗ ΕΛΕΝΗ 106 TERM STRUCTURE OF INTEREST RATE & VARIANCE FUTURES PRICES ΝΟΤΗ ΑΓΓΕΛΙΚΗ 107 TESTING THE RELATION BETWEEN PRICE-TO-EARNINGS RATIO AND STOCK RETURNS IN THE ATHENS STOCK EXCHANGE 108 THE COVERED CALL STRATEGY IN THE GREEK, THE FRENCH AND THE ENGLISH MARKET 109 THE DETERMINANTS OF CORPORATE CREDIT SPREADS - ITALIAN AND GERMAN EXPERIENCE ΣΤΕΦΑΝΗΣ ΛΑΜΠΡΟΣ ΙΩΑΝΝΙ ΗΣ ΣΩΚΡΑΤΗΣ ΣΧΟΙΝΑ ΣΩΤΗΡΙΑ 110 THE DETERMINANTS OF CROSS-COUNTRY BILATERAL INVESTMENT HOLDINGS: A PORTFOLIO APPROACH ΣΙΩΜΟΥ ΠΑΡΑΣΚΕΥΗ 111 THE DETERMINANTS OF NET MARGIN IN THE GREEK BANKING SECTOR 112 THE DETERMINANTS OF THE BANK NET INTEREST MARGINS OF THE SOUTHEASTERN EUROPEAN COUNTRIES 113 THE EFFECT OF LEASE DATA IN ACCOUNTING NUMBERS - EMPIRICAL EVIDENCE FROM GREECE ΣΥΛΙΓΝΑΚΗΣ ΙΩΑΝΝΗΣ ΧΡΥΣΟΣΤΟΜΟΥ ΕΛΕΝΑ ΚΑΡΑΝΤΖΟΥΛΗΣ ΘΕΟ ΩΡΟΣ 114 THE EX-DIVIDEND DAY BEHAVIOR OF STOCK PRICES ON ATHENS STOCK EXCHANGE DURING THE PERIOD 2001-2008 ΤΣΙΛΙΓΩΝΕΑ ΣΟΦΙΑ 115 THE IMPACT OF THE NEW BASEL CAPITAL ACCORD ON THE CAPITAL ADEQUASY OF THE BANKS IN THE BANKING SYSTEM ΜΑΡΚΑΚΗΣ ΕΜΜΑΝΟΥΗΛ 116 THE INFORMATION CONTENT OF HEDGE FUND MARKET AND STYLE TILTS ΡΕΜΠΑΚΟΥ ΑΓΓΕΛΙΚΗ 117 118 119 THE INFORMATIONAL CONTENT OF DIVIDEND SURPRISES INFERRED FROM OPTIONS ΠΟΛΙΤΗ ΑΡΓΥΡΩ THE INFORMATIONAL CONTENT OF FINANCIAL OPTIONS FOR EQUITY STYLE TIMING ΠΡΑΣΣΑ ΧΑΡΙΚΛΕΙΑ THE INFORMATIONAL CONTENT OF THE YIELD CURVE: AN EMPIRICAL AND THEORITICAL INVESTIGATION INTO THE EUROPEAN INTEREST RATES AFTER THE ECONOMIC AND MONETARY UNION ΜΑΚΡΥΓΙΑΝΝΗΣ ΕΛΕΥΘΕΡΙΟΣ 120 THE INFORMATIONAL ROLE OF OPTION TRADING PRIOR TO MAJOR CORPORATE EVENTS: THE CASE OF MERGERS AND ACQUISITIONS 121 122 ΧΕΙΛΑΚΟΣ ΓΕΩΡΓΙΟΣ THE RELATION BETWEEN FUTURES AND STOCK PRICES DURING THE 2008 SHORT-SALE BAN PERIOD ΗΜΑΚΟΣ THE VALUE RELEVANCE OF ACCRUALS IN GREECE.DID THE VALUE RELEVANCE OF ACCRUALS IN GREECE CHANGE AS A RESULT OF THE ADOPTION OF IFRS? ΚΙΜΟΥΣΗΣ ΗΛΙΑΣ ΝΕΟΚΛΗΣ - ΑΘΑΝΑΣΙΟΣ 123 124 TRANSFER PRICING ΚΑΙ ΠΡΟΣΕΓΓΙΣΕΙΣ ΣΤΟΥΣ ΧΡΗΜΑΤΟΠΙΣΤΩΤΙΚΟΥΣ ΟΡΓΑΝΙΣΜΟΥΣ TREND FOLLOWING STRATEGIES ON GREEK STOCKS ΚΩΝΣΤΑΝΤΙΝΙ ΗΣ ΝΙΚΟΛΑΟΣ ΦΡΑΓΚΟΥΛΗ ΑΙΚΑΤΕΡΙΝΗ 125 TURNING FROM NATIONAL TO INTERNATIONAL FINANCIAL REPORTING STANDARDS: EVIDENCE FROM GREECE ΣΚΟΥΤΕΛΑ ΕΣΠΟΙΝΑ ΕΥΣΤΑΘΙΑ 126 127 TURNING STOCKS INTO BONDS USING OPTIONS ΜΠΑΣΙΟΥΡΑΣ ΓΕΩΡΓΙΟΣ Ο ΥΣΣΕΑΣ- VALUE - AT - RISK MODELING FOR MAIN GREEK STOCK MARKET INDICES ΜΑΝ ΑΛΗΣ ΕΥΘΥΜΙΟΣ

128 VALUE AT RISK: A NEW RISK FACTOR FOR MUTUAL FUNDS RETURNS? 129 VALUE VERSUS GROWTH - IS THE ANOMALY REAL? ΦΩΤΟΠΟΥΛΟΥ ΙΩΑΝΝΑ ΦΡΑΓΚΟΥ ΗΜΗΤΡΙΟΣ 130 131 132 VESSEL AND VOYAGE DETERMINANTS OF DRY BULK FREIGHT RATES AND DELIVERY TIMES (LAYCAN PERIOD) ΚΑΛΑΪΤΖΗΣ ΗΜΗΤΡΙΟΣ WHAT DETERMINES GOVERNMENT BOND SPREADS? AN EMPIRICAL INVESTIGATION FOR THE EUROZONE AREA ΜΟΥΓΙΑΚΑΚΟΣ ΒΑΣΙΛΕΙΟΣ WHAT DETERMINES GOVERNMENT SPREADS? THE CASE OF GREEK DEBT ΚΟΡΜΠΟΥ ΠΑΝΑΓΙΩΤΑ