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Dr Antonios Chantziaras' Outputs (3)

The impact of labor unionization on CSR reporting (2020)
Journal Article
Chantziaras, A., Dedoulis, E., Grougiou, V., & Leventis, S. (2020). The impact of labor unionization on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(2), 437-466. https://doi.org/10.1108/sampj-06-2020-0212

Purpose Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine the relationship between CSR disclosure... Read More about The impact of labor unionization on CSR reporting.

The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement (2020)
Journal Article
Chantziaras, A., Koulikidou, K., & Leventis, S. (2021). The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement. Journal of International Accounting, Auditing and Taxation, 42, Article 100359. https://doi.org/10.1016/j.intaccaudtax.2020.100359

In this paper, we examine the language tone of comment letters issued to foreign firms listed on US stock exchanges and the impact of home country enforcement. We find that the tone of US Securities and Exchange Commission (SEC) reviews has capital m... Read More about The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement.

Major Shareholders’ Trust and Market Risk: Substituting Weak Institutions with Trust (2020)
Journal Article
Abdelsalam, O., Chantziaras, A., Batten, J. A., & Aysan, A. F. (2021). Major Shareholders’ Trust and Market Risk: Substituting Weak Institutions with Trust. Journal of Corporate Finance, 66, Article 101784. https://doi.org/10.1016/j.jcorpfin.2020.101784

This study examines the impact of foreign controlling shareholder trust on firm market risk using the two measures of total and idiosyncratic risk. An extensive global sample of 12,496 firm-year observations from 43 countries is employed. The results... Read More about Major Shareholders’ Trust and Market Risk: Substituting Weak Institutions with Trust.