Research

The Decision Usefulness of Revenue after IFRS 15 Implementation with Nikolaos Karampinis – job market paper

The implementation of International Financial Reporting Standard 15 (IFRS 15) transformed the revenue recognition process to improve the usefulness of revenue information. This study investigates the effect of IFRS 15 on revenue usefulness in IFRS-using firms within European Union member countries and the United Kingdom. Our findings reveal that, while IFRS 15 improves the revenue response coefficient upon announcement, it reduces the usefulness of revenue information employed by the market in forming returns. Further analysis suggests that these opposing effects could arise from the trade-offs between relevance and faithful representation inherent in the accounting changes introduced by IFRS 15. This study offers important policy implications for the ongoing dispute on the balance between relevance and faithful representation in financial reporting and responds to calls for an empirical assessment of IFRS 15’s capital market effects.

IFRS 15 Real Effects on Firms’ Sales Contracting Policies, with Cathy Shakespeare and John Campbell. 

Ad Hoc Reviewer for the Financial Reporting (FR) category 2024

Annual Congress of the European Accounting Association (EAA) 

Member of Committee for Evaluation and Accreditation of Postgraduate Studies   2023–Present

Hellenic Authority for Higher Education (HAHE)