{"id":"https://openalex.org/W1996469615","doi":"https://doi.org/10.1016/j.adiac.2010.08.005","title":"The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector","display_name":"The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector","publication_year":2010,"publication_date":"2010-09-03","ids":{"openalex":"https://openalex.org/W1996469615","doi":"https://doi.org/10.1016/j.adiac.2010.08.005","mag":"1996469615"},"language":"en","primary_location":{"id":"doi:10.1016/j.adiac.2010.08.005","doi":"https://doi.org/10.1016/j.adiac.2010.08.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2010.08.005","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051029634","display_name":"Panagiotis E. Dimitropoulos","orcid":"https://orcid.org/0000-0003-3097-0406","observed_orcids":["https://orcid.org/0000-0003-3097-0406","https://orcid.org/0000-0002-9420-0075"]},"institutions":[{"id":"https://openalex.org/I158716096","display_name":"University of Peloponnese","ror":"https://ror.org/04d4d3c02","country_code":"GR","type":"education","lineage":["https://openalex.org/I158716096"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Panagiotis E. Dimitropoulos","raw_affiliation_strings":["University of Peloponnese, Department of Sport Management, 3-5 Lysandrou Str, P.C.23100 Sparta, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Peloponnese, Department of Sport Management, 3-5 Lysandrou Str, P.C.23100 Sparta, Greece","institution_ids":["https://openalex.org/I158716096"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024242748","display_name":"Dimitrios Asteriou","orcid":"https://orcid.org/0000-0001-7640-6507","observed_orcids":["https://orcid.org/0000-0001-7640-6507"]},"institutions":[{"id":"https://openalex.org/I231025917","display_name":"Hellenic Open University","ror":"https://ror.org/02kq26x23","country_code":"GR","type":"education","lineage":["https://openalex.org/I231025917"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Dimitrios Asteriou","raw_affiliation_strings":["Hellenic Open University, School of Social Sciences, Bouboulinas 57-59 str, 26222 Patras, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hellenic Open University, School of Social Sciences, Bouboulinas 57-59 str, 26222 Patras, Greece","institution_ids":["https://openalex.org/I231025917"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110281278","display_name":"Evangelos Koumanakos","orcid":"https://orcid.org/0000-0003-4224-409X","observed_orcids":["https://orcid.org/0000-0003-4224-409X"]},"institutions":[{"id":"https://openalex.org/I194019607","display_name":"University of Ioannina","ror":"https://ror.org/01qg3j183","country_code":"GR","type":"education","lineage":["https://openalex.org/I194019607"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Evangelos Koumanakos","raw_affiliation_strings":["University of Ioannina, Department of Economics, University Campus, Ioannina, P.C. 45510, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Ioannina, Department of Economics, University Campus, Ioannina, P.C. 45510, Greece","institution_ids":["https://openalex.org/I194019607"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5051029634"],"corresponding_institution_ids":["https://openalex.org/I158716096"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":null,"fwci":5.5767,"has_fulltext":false,"cited_by_count":58,"citation_normalized_percentile":{"value":0.9604253,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"26","issue":"2","first_page":"290","last_page":"303"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6439999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6439999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.11460000276565552,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.10409999638795853,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-relevance-of-earnings","display_name":"value relevance of earnings","score":0.6380000114440918},{"id":"https://openalex.org/keywords/greek-banking-sector","display_name":"Greek banking sector","score":0.7319999933242798},{"id":"https://openalex.org/keywords/interest-rate-risk","display_name":"interest rate risk","score":0.8489999771118164},{"id":"https://openalex.org/keywords/credit-risk","display_name":"credit risk","score":0.9990000128746033},{"id":"https://openalex.org/keywords/liquidity-risk","display_name":"liquidity risk","score":0.9990000128746033},{"id":"https://openalex.org/keywords/solvency-risk","display_name":"solvency risk","score":1.0},{"id":"https://openalex.org/keywords/bank-size","display_name":"bank size","score":0.9190000295639038},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.7979999780654907},{"id":"https://openalex.org/keywords/stock-returns","display_name":"stock returns","score":0.4699999988079071},{"id":"https://openalex.org/keywords/bank-valuation","display_name":"bank valuation","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6549727320671082},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5376912355422974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5311870574951172},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.50201416015625},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.49054569005966187},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.46004700660705566},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.4513232111930847},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.4496661424636841},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.44201332330703735},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.43419700860977173},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.4322325885295868},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42250674962997437},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36984145641326904},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.352505624294281},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.10813280940055847}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.adiac.2010.08.005","doi":"https://doi.org/10.1016/j.adiac.2010.08.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2010.08.005","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.5263000130653381}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":62,"referenced_works":["https://openalex.org/W21434973","https://openalex.org/W396224951","https://openalex.org/W612782409","https://openalex.org/W641972422","https://openalex.org/W1103679012","https://openalex.org/W1488235445","https://openalex.org/W1488968141","https://openalex.org/W1496626049","https://openalex.org/W1589326944","https://openalex.org/W1964171474","https://openalex.org/W1964323814","https://openalex.org/W1965381782","https://openalex.org/W1968632154","https://openalex.org/W1970699503","https://openalex.org/W1975866831","https://openalex.org/W1982431532","https://openalex.org/W1986187321","https://openalex.org/W1997004547","https://openalex.org/W2001667707","https://openalex.org/W2006862483","https://openalex.org/W2008767214","https://openalex.org/W2009344122","https://openalex.org/W2009350328","https://openalex.org/W2015165649","https://openalex.org/W2016649964","https://openalex.org/W2032348808","https://openalex.org/W2040104932","https://openalex.org/W2042421638","https://openalex.org/W2044758379","https://openalex.org/W2055549572","https://openalex.org/W2058513103","https://openalex.org/W2058949852","https://openalex.org/W2060890596","https://openalex.org/W2074200292","https://openalex.org/W2081916553","https://openalex.org/W2084101712","https://openalex.org/W2088936865","https://openalex.org/W2093896615","https://openalex.org/W2100931038","https://openalex.org/W2108818539","https://openalex.org/W2122501993","https://openalex.org/W2126367158","https://openalex.org/W2128006122","https://openalex.org/W2146711034","https://openalex.org/W2152302353","https://openalex.org/W2154528817","https://openalex.org/W2155646742","https://openalex.org/W2156577483","https://openalex.org/W2170694901","https://openalex.org/W2171153939","https://openalex.org/W2182758196","https://openalex.org/W2233737823","https://openalex.org/W2285352302","https://openalex.org/W2313748309","https://openalex.org/W2518276670","https://openalex.org/W3123011439","https://openalex.org/W3124323345","https://openalex.org/W3126099366","https://openalex.org/W4226061747","https://openalex.org/W4285719527","https://openalex.org/W6685768257","https://openalex.org/W6726567575"],"related_works":["https://openalex.org/W1997004547","https://openalex.org/W2286512034","https://openalex.org/W7029404869","https://openalex.org/W2038302770","https://openalex.org/W7111022077","https://openalex.org/W609966519","https://openalex.org/W1512049311","https://openalex.org/W7066621171","https://openalex.org/W1997623161","https://openalex.org/W1964844477"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
