Conference Schedule

Registration

Markos Karanastasis Sports Center, Lecture Theater, HMU, Heraklion, Crete, Greece

Opening ceremony & Special Session 1

• Georgios Pitsilis - Governor, Independent Authority for Public Revenue, Greece.
• Vasilis Karkatzounis - Special Secretary for Al and Data Governance, Greece.
• Dr. I. Pavlosoglou - National Authority of Cybersecurity, Greece, AI-RMM = Artificial Intelligence Resilience Maturity Model.
• Dr. A. Staveris - toolsoftech.eu, Al as a Catalyst and a Risk.

Keynote speeches 1 & 2

• Professor Panos M. Pardalos - University of Florida, Artificial Intelligence for Economics and Finance.
• Professor Xenophon Koufteros - Texas A&M University, Artificial Intelligence Risks, Benefits & Ethics.

Lunch Break

Session 1 - ACCOUNTING

Chair: Em. Mamatzakis (HMU)

• Managerial competence and CEO over-payment: a novel Bayesian modelling approach
  Emmanuel Mamatzakis
• Forward-Looking Information and Timeliness in Earnings Conference Calls
  Kyriaki Kosmidou, Dimitrios Kousenidis, Anestis Ladas, Christos Negkakis, Ioannis Negkakis
• Tax evasion: The role of tricksters in folklore
  Chrysovalantis Gaganis, Fotios Pasiouras, Menelaos Tasiou, Eleftherios Vlamakis
• Comparability of Earnings Conference Calls: A Machine Learning Approach
  Anestis C. Ladas, Anastasios D. Moutsiounas, Christos I. Negkakis, Ioannis C. Negkakis, Panagiotis D. Tachinakis
• Analysing the Effects of Tax Avoidance and Tax Risk on the Cost of Debt Among Advanced European Countries
  Grydaki Maria , Chimonaki Christianna
• General Artificial Intelligence and Managerial Accounting
  Ioanna Atsalaki, George Atsalakis, Constantin Zopounidis

Session 2 - ESG

Chair: D. Vortelinos (HMU)

• ESG Integration and Artificial Intelligence, Fintech, Blockchain: A Strategic Approach for Sustainable Business Practices
  Aikaterini Petropoulou, Alexandros Garefalakis, Dimitrios Vortelinos, Ioannis Passas
• Voluntary Reporting to Regulatory Compliance: Mapping the Evolution of ESG Research
  Stavros Garefalakis, Erasmia Angelaki, Konstantinos Spinthiropoulos, Sofia Itte, Alexandros Garefalakis
• Smart Agents for Sustainability: A Reinforcement Learning Simulation of ESG Optimization in European Finance
  Konstantina Ragazou, George Sklavos, Georgia Zournatzidou, Constantin Zopounidis, Nikolaos Sariannidis
• An Empirical Analysis of the Relationship Between Corporate Financial Performance and ESG Factors in the Airline Sector
  Dimitris Zopounidis, Michalis Doumpos
• International connectedness of sustainability: An ESG analysis
  Dimitrios I. Vortelinos, Nikoleta Kostea
• Environmental Performance and Sustainability Practices of Listed Companies: A Comparative Analysis with a Focus on Climate Commitments and Resource Efficiency
  Dimitrios I. Vortelinos, Yiannis Yiannoulis, Nikolaos Sotirios Bourantas, Ioannis Passas

Session 3 - AI 1

Chair: C. Lemonakis (HMU)

• Artificial Intelligence in Financial Reporting: A Systematic Literature Review of Accuracy, Mechanisms and Trends
  Spyridon D. Lampropoulos, Georgios L. Thanasas, Christos Lemonakis
• Data Governance : Dystopia or Utopia ?
  Anastasios Fountis, Sabina Kohlmann, Christos Lemonakis
• AI-Enabled Dashboards for ESG Risk Prioritization, Reporting, and Resilience: From Manual Tools to Automated Governance in Critical Utilities
  Aggeliki Kostaki
• Evaluating the impact of ESG controversies toward whistleblowing performance of the financial sector: application of the entropy weight and TOPSIS methods
  Georgia Zournatzidou, Christos Floros, George Sklavos
• Exploring the relationship between human-centric AI and firm idiosyncratic risks
  Zhen-yuan (Ralph) Liu, Yu-ting Wang, Shivam Gupta, Mihalis Giannakis
• AI Shaping Sustainable Urban Futures
  Sabina Kohlmann, Anastasios Fountis

Workshop

Chair: K. Spanaki (Audencia)

• Redesigning Education for Ethical Digitalization
  K. Spanaki, Audencia Business School

Museum Visit

Gala Dinner

Arolithos Traditional Cretan Village

Session 4 - FINANCE

Chair: I. Chatziantoniou (HMU)

• Quantile dependencies across US sectoral stock market returns and geopolitical risk categories
  Ioannis Chatziantoniou, David Gabauer, Alexis Stenfors
• Market Reactions to Domestic and International Concern in Wartime: A Google Trends Study of Israeli Assets
  Evangelos Vasileiou, Elroi Hadad
• Boardroom gender heterogeneity and performance of family and non-family companies: The moderating role of CEO duality
  Evangelos G. Varouchas, Stavros E. Arvanitis, George M. Agiomirgianakis, Christos Floros
• Early Warning Systems in Financial Markets: GARCH and LSTM Insights from the Global Financial Crisis and COVID-19
  Nikoleta Kostea, Dimitrios I. Vortelinos
• Infusing Alternatives Investment Funds (AIF) into Investment Portfolios
  Nektarios Gavrilakis, Christos Floros
• Success Determinants in Initial DEX Offerings (IDOs): A Machine Learning Study Using Data from Decentralized Exchange (DEX) Launchpads
  Panagiotis Georgitseas, Theodoros Daglis, Nikolaos Daskalakis

Session 5 - AI 2

Chair: M.Grydaki (HMU)

• Innovating Entrepreneurial Ecosystem Work through AI Integration
  Sujith Nair, Angelos Kostis
• My AI vs Your AI: How HR experts shift to new ways of evaluating job applicants in the light of AI-rooted candidate homogenisation
  Marina Lysikova
• Human-AI Entanglement in Innovation Search
  Reda Hassan, Karin Wigger, Sujith Nair, Angelos Kostis
• Faith and Technology, AI Adoption in the Communication and Educational Foundation of the Holy Archdiocese of Crete
  Gerakis Georgios, Nanakis Andreas, Malamos Athanasios, Angelis Eleftherios, Lemonakis Christos
• When Technology Surprises: Data Objects, Discrepant Events, and The Process of Serendipitous Learning
  Angelos Kostis, Pamela Hinds, Paul Leonardi, Roni Shen
• Is AI Killing Sustainability?
  Anastasios Fountis, Sabina Kohlmann, Christos Lemonakis

Keynote speech 3 & Special Session 2

• Professor Pantelis Sklias - Rector, Neapolis University Pafos, Challenges and Perspectives in Higher Education and Universities: from Al to extroversion and sustainability.
• Professor Vassilis Charmandaris - President, Foundation for Research & Technology, Greece.
• Al Applications in Finance & Accounting (Grant Thornton, PKF, Deloitte);
• Progress and challenges of MyData in Greece (Foroepilisis).

Lunch Break

Session 6 - RISK

Chair: E. Vasileiou (HMU)

• Political uncertainty and cybersecurity risk: How competing forces shape corporate cash policy
  Efstathios Magerakis, Christos Floros, Konstantinos Gkillas
• Exploring the Trade-offs Between Environmentally-Oriented Policies and Financial Performance in U.S. Banks. Non-linear and Heterogeneous Effects
  Konstantinos Kapetanakis, Christos Floros
• Economic Uncertainty and the Greek Financial Crisis: A Comprehensive VAR Analysis
  Nikolaos Filippakis, Nektarios Gavrilakis, Alexandros Garefalakis, Christos Lemonakis, Georgios Thanasas
• Gender diversity in the Board of Directors and Corporate Performance: Evidence from Greek Listed Firms
  Agathi Koulidou, Kalliopi Chatz, Georgios L. Thanasas, Efthalia Tabouratzi
• Machine learning in realized volatility forecasting
  Dimitrios I. Vortelinos, Konstantinos Gkillas, Christos Floros, Evangelos Vasileiou
• Egypt’s Banks in a FinTech/AI Decade
  Karim Farag, Sabina Kohlmann, Anastasios Fountis

Session 7 - ENERGY & TOURISM

Chair: C. Chimonaki (HMU)

• Transforming Energy Billing: A Shift from Flat-Rate to Dynamic Approaches
  Ioannis Oikonomidis, Athanasios Sakkas, Dimitris Zissis
• On the design of solar thermal energy systems with the f-chart method
  Fotis Mavromatakis
• Analysing food tourism in a holistic perspective. The case of the island of Crete
  Georgios Angelakis, Christos Lemonakis, Georgios Atsalakis, Constantin Zopounidis
• AUGMENTED SOFT LEADERSHIP MODEL. A CASE OF AUGMENTED INTELLIGENCE COMPLEMENTING SOFT SKILLS
  Aikaterini Poulou, Ioannis Fyndikidis, Maria G.Vareli, Maria Argyropoulou
• Re-organization of applied costing systems in the hotel industry, utilizing experience gained after the end of the COVID – 19 pandemic. Lessons learned from the case of Greece
  Efthalia Tabouratzi , Eleftherios Charamis, Vasilakakis Konstantinos
• Transfer Pricing Compliance and Regulatory Oversight
  Ioannis Angelakis
• Enhancing Procedural Content Generation with Machine Learning and User Profiling
  Maria Papadaki, Athanasios Malamos

Closing