Image
MAKRIS ILIAS
PROFESSOR
CHAIRMAN OF THE ACCOUNTING AND FINANCE DEPARTMENT
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
DEPARTMENT OF ACCOUNTING AND FINANCE - KALAMATA
Ε-mail: i.makris (at) uop (dot) gr
Phone: 27210-45-159
Short CVIlias A. Makris,
Prof. Dept. of
Accounting and Finance, University of the Peloponnese
Contact details:
Tel.no.: +30 27210
45256
e-mail: i.makris@uop.gr , elimak99@yahoo.com
Economic Studies:
·
Graduate (1999): University of Patras,
Department of Economic Sciences (diploma)
· PhD Thesis (2005): “The Financing of Innovative Projects, of New Technology-Based Firms by
Greek Banking Sector”, University of
Patras, Dept. of Business Administration, Greece
Current Positions:
· Professor in Financial Analysis, Department
of Accounting and Finance, University of the Peloponnese, Greece.
Teaching Experience:
Since 2008: Faculty of the Dept. of Accounting
and Finance, University of the Peloponnese, Greece, in Economic Analysis and
Financial Analysis.
Courses: Microeconomics, Macroeconomics,
Financial Analysis, Treasury Management, Financial Planning
2015-2022: Hellenic Open University (Tutor),
in Postgraduate program (MBA) and Public Administration
Courses: Economics for Managers (in English)
and Principles of Economics (in Greek)
2015-2022: Postgraduate programs of Dept. of
Accounting and Finance, University of the Peloponnese (master in Finance,
Accounting and Finance and eMBA)
Courses: Managerial Economics, Financial
Statements Analysis, Applied Corporate Finance.
2005-2008: Adjunct Lecturer in University of
Patras, Dept. of Business Administration, and Technological Education
Institutes of Patras, and Kalamatas, Greece
Courses:
Microeconomics, Macroeconomics, Public Economics, Financial Analysis, Treasury
Management
Supervisor or member of scientific committee for PhD
candidates.
2017: (member of the scientific committee, along with Georgopoulos A., and
Stavroyiannis S.). University of Patras, Dept. of Business Administration
(dec. no. 11/8-2-2017 G.S.E.S.). Topic: Investigating the success factors of
economic performance and business development on a European scale".
Canditate P. Charalampakis. PhD dissertation has been accomplished (10/2022)
2020: Supervisor – the other members of the scientific
committee are Stavroyiannis S and Liargovas P.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: " Entrepreneurship, European Policies and Development: The case of
health and quality of life in the Greek countryside". Apostolopoulos
Sotirios. (in progress).
2020: Supervisor – the other members of the scientific
committee are Babalos V., and Georgopoulos A.):
University of the Peloponnese, Dept. of Accounting and Finance. Topic: "Energy Efficiency Study.
Best International Practices and Weights of the World Economic Forum Function.
The International Geopolitical Scene and the Role of Greece in the Energy
Field". Dimitrakopoulos Panagiotis. (in progress)
2020: member of the
scientific committee, along with Giannopoulos V., and Georgopoulos A.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: “Franchisor-Franchisee co-value creation for the end consumer through
brand supportive behavior and moderated bottom-up innovation” Lazarou A. (in
progress)
2021: Supervisor – the other members of the scientific
committee are Giannopoulos V., and Aggelopoulos E.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: The effect of specific financial characteristics
and financial crisis and COVID-19 pandemic on tax compliance of Greek
companies. Vlachakou Maria (in progress)
Authorship/Editing
in scientific textbooks:
2022: Makris, I. (2022). An introduction
to Corporate Treasury Management [Undergraduate textbook]. Kallipos, Open
Academic Editions. http://dx.doi.org/10.57713/kallipos-52
(author)
2022: Microeconomics,
3rd edition, Goolsbee Α., Levitt, S., and Syverson, Ch., (University of Chicago), Broken Hill publ. (translating and editing)
2021: Microeconomics with the use of
calculus, Serrano R., and Feldman A. M., publ. Pasxalidis (translating)
2021: Macroeconomics, Private and Public
choice, Gwartney, Stroup, Sobel, Macpherson, Papazisis publ. (editing of
specific chapters).
Awards:
2010: Outstanding
Performance Award, of Business and Economics Society International (B&ESI)
Member of editorial
Board/Reviewer in scientific journals:
Reviewer
in journals of mdpi publications.
Scientific and Technical Committee &
Editorial Review Board Member, in publications of World Academy of Science,
Engineering and Technology (www.waset.org)
Reviewer in International Journal of
Behavioral and Healthcare Research, Inderscience.
Reviewer
in International Journal of Economics and Business Research, Interscience.
2016-2019:
Reviewer of PhD Thesis, University of Newcastle, Australia.
Member
of the Editorial Board of Global Business and Economics Anthology, B&ESI semi-annual
refereed publications.
Scientific
Committee/Conference's Chairman:
Business
and Economics Society International (Chairman and Discussant in various
sessions of B&ESI yearly conferences)
2nd International Conference on
Applied Innovation, TEI Epirus (Scientific Committee)
International
Conference of Development and Economy (ICODECON), University of the Peloponnese
(Scientific Committee, Organising Committee, Chairman - 1st to 5th
conference)
17th
International Conference on Entrepreneurship, Innovation and Development (ICEID
2015), Session chairman
Memberships:
Business
and Economics Society International
World
Academy of Science, Engineering and Technology
Other:
1997-1999:
State Scholarships
Foundation, (IKY), Greece
Participation in
Research Projects
2009-2014: Scientific Director of “Innovation and
Entrepreneurship Office of TEI of Peloponnese”
2003-2008: “Spurring Entrepreneurship and
Innovation in University of Patras”, University of Patras, Greece (financed by
Greek Ministry of National Education and Religious Affairs, and European
Union).
2001-2005: “Eurosignal - Large-scale
simulation for European real-time stock signalling”, European Project,
University of Patras, Imperial College of Science, Ghent University, Athens
Stock Exchange, Econet (private company-financial services), (financed by the European
Union).
2003-2004: “The Perspectives of Greek Defence
Industry”, Athens
University of Economics and Business (financed by Ministry of National Defence)
1999-2001: “Technology Transfer and
Accumulation of Technological Capabilities” University of Patras, Department of
Economics (Karatheodori scholarship program for PhD candidates)
Research
Publications
A: In International
Scientific Journals
1. Apostolopoulos, S., Makris, I., and
Stavroyiannis, S., (2022), “Healthcare Innovation in Greece: The Views of
Private Health Entrepreneurs on Implementing Innovative Plans”, J. Open Innov.
Technol. Mark. Complex., vol.8, no.2, 78; https://doi.org/10.3390/joitmc8020078
, Q1 (Q1 (General Economics, Econometrics and Finance), citescore: 3,8 (scopus)
2. Apostolopoulos, N., Liargovas, P.,
Sklias, P., Makris, I., and Apostolopoulos, S., (2022). “Private healthcare
entrepreneurship in a free-access public health system: what was the impact of
COVID-19 public policies in Greece?, Journal of Entrepreneurship and Public
Policy, Vol. ahead-of-print No. ahead-of-print.
https://doi.org/10.1108/JEPP-03-2021-0029 , citescore: 1.7, field: Public
policy, entrepreneurship, microeconomics, economic development. (scopus)
3. Charalabakis, P., Georgopoulos, A.,
Makris, I., Mavridoglou, G., and Stavroyiannis, S., (20210. “The performance of
Italian and French listed companies during the financial crisis period 2008-2017”,
Int. J. of Economics and Business Research (forthcoming).
DOI:10.1504/IJEBR.2023.10044240 (scopus)
4. Dimitrakopoulos, P., and Makris, I.
(2021), “Towards an Energy Efficiency Formula: A literature review”,
Interdisciplinary Environmental Review, Vol.21 No.3/4, pp.290 - 300 (υπό
έκδοση-forthcoming). DOI: 10.1504/IER.2021.121669
5. Makris, I., Babalos, V., and
Dimitrakopoulos, P. (2021), “A study of the Energy Efficiency Formula for the
Development of Economic Progress Policies in Greece”, Energy Sources, Part B:
Economics, Planning, and Policy, pp. 1-16 (2021), Taylor and Francis (Q1/2), impact factor 3,205, citescore: 5.2 (no
volume or issue number). Available online:
https://doi.org/10.1080/15567249.2021.2007178 (SCOPUS)
6. Apostolopoulos, Nikolaos, Sotiris
Apostolopoulos, Ilias Makris, and Stavros Stavroyiannis. (2021). "Rural
Healthcare Enterprises in the Vortex of COVID-19: The Impact of Public Policies
on the Internal and External Environment" Administrative Sciences vol.11,
no. 3: 82. (Q2, cite score: 3,4)
https://doi.org/10.3390/admsci11030082 (scopus)
7. Charalabakis, P., Georgopoulos, A.,
Makris, I., and Stavroyiannis, S.,(2022). Identifying the factors affecting
firm performance and growth: the case of Italian publicly listed companies,
Int. J. of Economics and Business Research, Vol. 24, Nos. 1/2, pp.257–270
(scopus)
8. Apostolopoulos, N., Ratten, V.,
Stavroyiannis, S., Makris, I., Apostolopoulos, S.; Petropoulos, D.;
Anastasopoulou, E. (2020). “Sustaining Rural Areas, Rural Tourism Enterprises
and EU Development Policies: A Multi-Layer Conceptualisation of the Obstacles
in Greece”. Sustainability Vol. 2020, No. 12, 76-87, Q1 (Planning and Development) citescore 3.9 & Impact Factor (5Y)
3.25. (scopus)
9. Apostolopoulos, N., Ratten, V.,
Stavroyiannis, S., Makris, I., Apostolopoulos, S. and Liargovas, P. (2020),
"Rural health enterprises in the EU context: a systematic literature
review and research agenda", Journal of Enterprising Communities: People
and Places in the Global Economy, Vol. 14 No. 4, pp. 563-582,
https://doi.org/10.1108/JEC-04-2020-0070,citescore: 3.9 (scopus)
10. Makris I.Α, Stavroyiannis S. and
Charalabakis P., (2020). “Analyzing Factors that Affect Profitability and
Growth in French Publicly Listed Firms”, Int. Journal of Economics and Business
Research, Vol. 21 No.3, pp. 343-359. (scopus)
11. Makris I.A. and Stavroyiannis S.,
“Short and long-run linear and nonlinear causality between FDI and GDP for the
US”, Int. Journal of Economics and Business Research, vol.18, No.4, pp.466-479.
(scopus).
12. Makris I.A., (2017). Analysing the
effect of macroeconomic characteristics, on firm performance: evidence from
selected countries of Eurozone, Int. Journal of Economics and Business
Research, vol.13, No.2, pp.190-202. (scopus)
13. Makris I.A., (2017). Associating
Firm Characteristics with Employment: Evidence from Eurozone Periphery, Global
Business and Economic Review, vol.19, No.2, pp.225-238. (scopus)
14. Makris I.A., (2016). ‘The effect of
innovative activity in firm performance and development: Analysing data from
eurozone’, International Journal of Business and Economic Sciences Applied
Research, vol.9 No.2, pp.87-92.
15. Makris I. A., Nikolaidis V., and
Stavroyiannis S., (2016), "Economic Growth and Exporting Activity: An
Empirical Analysis on Greek Industry, International Journal in Economics and
Business Administration, vol. IV, no.2, pp.41-52, 2016. Impact factor 0,71
(scopus).
16. Makris, I.A., (2015). 'Innovative
Activity and Development: Analysing Firm Data from Eurozone Country-Members’,
International Science Index 17, International Journal of Social, Behavioral,
Educational, Economic and Management Engineering, Vol.9, No.10, pp.1424 - 1430.
17. Makris, I.A., (2015). 'Innovative
Activity and Firm Performance: The Case of Eurozone Periphery', World Academy
of Science, Engineering and Technology, International Science Index 100,
International Journal of Social, Behavioral, Educational, Economic and
Management Engineering, Vol.9, No.4, pp.1049 - 1052.
18. Makris I.A. and Nikolaidis V.,
(2015). “Discussing the consistency of the Euro area: ten years after, is there
a real integration?, Global Business and Economic Review, Special Issue on:
"Empirical Finance, Economic Policy and Business Performance", Vol.17
No.3, pp.280-297.(scopus)
19. Makris I.A., (2014). ‘‘Associating
Firm Characteristics with Dynamic Exporting Activity’’, International Journal
of Business Environment, Vol.6, No.4, pp.411-425, cite score 1,4. (scopus)
20. Makris I.A., (2014). “What Drives
Firm Growth? Evidence from the Greek Industry”, International Journal of
Economics and Business Research, vol.7, No.1, pp.17-27. (scopus)
21. Stavroyiannis S., Makris I.A., and
Nikolaidis V., (2013). “Value-At-Risk For The Long And Short Trading Position
With The Pearson Type-Iv Distribution”, Global Business and Economics Review,
special issue on: "Economic Performance and New Quantitative Tools",
Vol.. 15, Νο.1, pp.14-27. (scopus)
22. Nikolaidis V., Makris I.A., and
Stavroyiannis S., (2013). “Ans - Based Preprocessing Of Company Performance
Indicators”, Global Business and Economics Review, special issue on:
"Economic Performance and New Quantitative Tools", Vol.. 15, Νο.1,
pp.49-58. (scopus)
23. Makris I.A., Nikolaidis V., and
Stavroyiannis S., (2013). “Identifying stocks characteristics before market
crashes: The case of the athens stock exchange”, Global Business and Economics
Review, special issue on: "Economic Performance and New Quantitative
Tools", Vol.. 15, Νο.1, pp.76-87. (scopus)
24. Makris, I.A., Nikolaidis, V. and
Stavroyiannis, S. (2012) ‘Identifying factors affecting firm performance: the
role of exporting activity on Greek industry’, Int. J. Business and
Globalisation, Vol. 9, No. 1, pp.59–69, DOI:10.1504/12.47522 (scopus)
25. Stavroyiannis S.,, Makris I.A.,
Nikolaidis V., and Zarangas L (2012), ‘‘Econometric modeling and Value-at-Risk
using the Pearson type-IV distribution”, International Review of Financial
Analysis, Vol. 22 (C), pp. 10-17, impact
factor 5.373 (scopus)
26. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2011), “On the multifractal properties and the local
multifractality sensitivity index of euro to Japanese yen foreign currency
exchange rates”, Global Business and Economics Review, special issue, vol.13,
No.1, pp.93-103. (scopus)
27. Nikolaidis V., Makris I, and Stavroyιannis S, (2010), “Prediction of
Exporting Activity, Using Company Characteristic Data”, Journal of European
Economy, vol.9, no.6, pp.123-136.
28. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2010), “Non-extensive properties, multifractality, and
inefficiency degree of the Athens Stock Exchange General Index”, International
Review of Financial Analysis, vol.19(1), pp.19-24. doi:
10.1016/j.irfa.2009.11.005 (scopus)
29. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2009), “On the closed form solutions for non-extensive Value at
Risk”, Physica A, vol.388(17), pp. 3536-3542, Elsevier, doi:10.1016/j.physa.2009.05.002
(scopus)
30. Makris I, and Stavroyιannis S, (2009), “The Impact of
Innovative Activity in Economic Performance: An Empirical Analysis on
Pharmaceutical Sector”, Journal of European Economy, vol.7 (special issue
2008), pp.264-278.
31. Makris, I.A., (2008), ‘The factors
affecting firms’ growth: investment in tangible versus intangible assets in the
Greek pharmaceutical industry’, Int. J. Behavioural and Healthcare Research,
Vol. 1, No. 1, pp.91–104, Inderscience.
32. Makris I., (2006), “How the Greek
Banks manage risky projects”, Operational Research -an international journal-
(ORIJ), Special issue “Modelling and Decision Support in Financial Markets”,
vol.6, (August), pp.183-195, Springer, impact factor 1,759. (scopus)
B: In Greek Scientific Journals (with blind review process and abstract
or full text in English)
1. Makris, I., (2009). “Discovering what
commercial banks ask, in order to finance innovative projects”, Review of
Economic Sciences, vol. 15, pp. 187-204.
2. Makris, I., (2006). “Bank-Firm Economic
Relations and the role of cooperation in spurring developmental entrepreneurial
projects”, Social Sciences Tribune, vol. ΙΒ (Νο. 45), pp.57-80.
3. Makris I., (2004). “Evaluating innovative
projects. Quantifying qualitative criteria: A study in Greek banking sector and
New Technology-Based Firms”, The Southern European Review of Accounting and
Finance, vol. 2, No. 1, 2004, pp. 137-157.
C: In Collective
Volumes (with editorial board and blind review process)
1. Apostolopoulos, N., Makris I., Liargovas P.,
Apostolopoulos, S., Varelas, S., (2021), Building National Branding Strategy in
Medical Tourism and Production of Generic Medicines: National Branding and
Health, in Pistikou. V., (Democritus University of Thrace, Greece), Masouras.
A., (Neapolis University, Cyprus) and Komodromos, M., (University of Nicosia,
Cyprus), (eds), Future Policies and Strategies for Nation Branding.
https://www.igi-global.com/book/future-policies-strategies-nation-branding/264426
, pp. 309-323.
2. Makris I.A., Stavroyiannis S, Apostolopoulos
N. and Apostolopoulos S., (2020). “The Financing of the health sector through
the European Structural and Investment Funds: the case of Greece”, in The
Impact of EU Structural Funds on Greece (1981-2019): Successes, Failures,
Lessons learned and Comparisons with other EU members,, in press, Papazissis
publ.
3. Makris I.A., and Babalos V., (2014).
‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Global
Business and Economics Anthology 2014, Volume II, pp. 268-277.
4. Makris I.A., (2013), ‘‘Identifying Firm Characteristics
Associated with Dynamic Exporting Activity in Greek Industry’’, Global Business
& Economics Anthology, Volume II, pp.184-193
5. Nikolaidis V., Makris I.A., and Stavroyiannis
S., “Associating Firm Performance with Financial Data Using Supervised Classifiers”,
Global Business and Economics Anthology, Volume II, issue 2 December 2010, pp.
230-241.
6. Makris I.A., Nikolaidis V., and Stavroyiannis
S., “A Discussion About Indicators And Predictors Of Firm Performance: The Case
Of Food Products And Beverages Industry In Current Economic Crisis”, Global
Business and Economics Anthology, Volume II, December 2010.
7. Makris I.A., ‘The Effects of Innovation in
Employment and Investment Activity: An Empirical Analysis in Food Products and
Beverages‟ Industry, Marketing and Management Sciences, Proceedings of Selected
papers presented at the International Conference on Management and Marketing
Sciences (ICMMS 2008), Athens, Greece, Imperial College Press, pp. 91-94.
8. Makris, I., ‘‘Factors affecting firms‟
performance: An empirical analysis on Greek industry”, Global Business and
Economics Anthology, Volume II, December 2008, pp. 296-303.
9. Makris I., “Innovative process and Firm‟s
Performance: A survey in traditional and high-tech sectors of Greek Economy”,
Global Business and Economics Anthology, Volume II, December 2007, pp. 117-124.
10. Makris I.,
“Financing New Technology-Based Firms: A study in Greek Banking Sector”, Global
Business and Economics Anthology, Volume II, December 2006, pp.308-318.
11. Tselekides,
G., Rafailides, A., Makris, I. and Vernardakis, N., (2003): “Globalization,
Technological Flows, and Employment”, in R. Panagiotopoulou, S. Koniordos, and
L. Maratou – Alibranti, (eds.), Globalization and Contemporary Society, Athens:
Publications of The National Centre of Social Research (EKKE) (in Greek), pp.
199-218.
D: In Proceedings or/and Book of Abstracts of
International Scientific Conferences (with Scientific Committee and blind
review process)
1. Apostolopoulos S., Makris I., and
Stavroyiannis, S., (2022), “Health Digitalisation and Innovative
entrepreneurship. A qualitative exploration and synthesis”, 17th European
Conference on Innovation and Entrepreneurship (ECIE22), Neapolis University,
Pafos, Cyprus, 15th & 16th of September 2022. Proceedings, volume 2, pp.
1160-1166.
2. Makris, I., Cheila, E., and Giannopoulos, V.,
(2022), “The Impact of Firm-Specific Characteristics in Financial Performance.
An analysis on Publicly Listed Firms of Selected Countries of Eurozone”,
B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for presentation
and conference proceedings).
3. Charalabakis, P., Georgopoulos, A., Makris,
I., Mavridoglou, G., and Stavroyiannis S., Development of time series in
grouped samples of companies of 5 countries of the European South, with the use
of PCA”, B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for
presentation and conference proceedings).
4. Vlachakou M., Makris I., and Giannopoulos V.,
(2022), Measures of Corporate Tax Avoidance: The Effective Tax Rate (ETR) based
measures, 28th Annual Conference of the Multinational Finance Society (MFS),
Gdansk, Poland, June 26-29, 2022.
5. Makris I., and Apostolopoulos S., (2021),
“Investing in healthcare companies in the non-metropolitan areas of Greece:
Incentives, reflections and innovative ideas”, 16th European Conference on
Innovation and Entrepreneurship (ECIE21), ISCTE Business School, Instituto
Universitário de Lisboa, Portugal on the 16th & 17th September 2021.
Proceedings, volume 2, pp. 1160-1166.
6. Charalabakis, P., Makris, I., Mavridoglou, G.,
and Stavroyiannis S., The performance of Italian and French listed companies
during the financial crisis period 2008-2017”, B&ESI 2021 Conference, 7-9
of June 2021 (accepted for presentation and conference proceedings).
7. Dimitrakopoulos, P., and Makris I., “Towards
an Energy Efficiency Formula: A Literature Review”, Business & Economics
Society International (B&ESI) Conference scheduled for June 7-9, 2021.
8. Apostolopoulos, N., Liargovas, P.,
Apostolopoulos, S., Stavroyiannis, S., and Makris I., “Reanimating Rural Areas
in Times of Crisis: Rural Healthcare Enterprises, Management and Public
Policy”, 16th HSSS National & International Online Conference 24-26
September 2020,Tripoli, Greece.
9. Panagiotis Charalampakis, Antonios Georgopoulos, Ilias Makris, Stavros Stavrogiannis, Identifying the Factors Affecting Firm Performance and Growth: The Case of Italian Publicly Listed Companies, 36th Business and Economics Society International conference 6-9/7/2020 B&ESI virtual conference. 10. Makris I.A., Charalabakis P. and Stavroyiannis S., Analyzing Factors that Affect Profitability and Growth in French Publicly Listed Firms, 35th Business and Economics Society International conference, Vienna, Austria, 6-9/7/2019. 11. Makris I., and Stavroyiannis S., Short and long-run linear and nonlinear causality between FDI and GDP for the US, 33rd Business and Economics Society International conference, Lugano, 4-9/7/2018 .12. Makris, I.A., Analysing the effect of a monetary union on selected country-specific Macroeconomic Characteristics. The case of Eurozone, Business and Economics Society International Conference (B&ESI) 2017, Chania, Greece13. Makris, I.A., Analysing the effect of Macroeconomic Characteristics, on Firm Performance: Evidence from selected countries of Eurozone, Business and Economics Society International Conference (B&ESI) 2016, Ljubljana Slovenia14. Makris, I.A., Innovative activity and development: Analysing firm data from Eurozone country-members, 17th International Conference on Entrepreneurship, Innovation and Development (ICEID), London15. Makris I.A., ‘‘Associated Firm Characteristics with Employment: Evidence from Eurozone Periphery”, Business and Economics Society International Conference (B&ESI) 2015, Albufeira, Portugal16. Makris, I.A., 'Innovative Activity
and Firm Performance: The Case of Eurozone Periphery', ICIE 2015:17th
International Conference on Innovation and Entrepreneurship, World Academy of
Science, Engineering and Technology, Venice
17. Makris I.A., and Babalos V.,
‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Business and
Economics Society International Conference (B&ESI) 2014, Florence
18. Nikolaidis V., Makris I.A., “Analysing the Consistency of Eurozone. Ten years after is there a real integration?, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco19. Makris I.A., (2013), ‘‘Associating Firm Characteristics with Dynamic Exporting Activity in Greek Industry’’, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco20. Makris I.A., (2012), “What Drives Firm Growth? Evidence from the Greek Industry”, Business and Economics Society International Conference (B&ESI) 2012, Salzburg, Austria, p.67.21. Makris I.A., Nikolaidis V., & Stavroyiannis S.,, (2011), “Identifying Stocks‘ Characteristics, before Market Crashes: The Case of the Athens Stock Exchange”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.35 (selected in best papers).22. Nikolaidis V.N., Makris I.A., & Stavroyiannis S.,, (2011), “ANS-based Pre-processing of Company Performance Indicators”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.75 (selected in best papers).23. Stavroyiannis S., Makris I., Nikolaidis V., and Leonidas Zarangas, (2011), “In Sample Value at Risk and Backtesting using the Pearson Type IV Distribution”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.39 (selected in best papers).24. Makris I.A., Nikolaidis V. and Stavroyiannis S., (2010), “Financial Performance During Economic Distress: The Case of Food Products and Beverages Industry”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.8225. Stavroyiannis S., Nikolaidis V. and Makris I.A., (2010), “On The High Frequency Dynamics, Local Hurtst Exponent and Local Multifractality Sensitivity Index of Euro to Japanese Yen Foreign Currency Exchange Rates”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.90.26. Nikolaidis V., Makris I.A., and Stavroyiannis S., (2010), “Associating Firm Performance with Financial Data Using Supervised Classifiers, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.68 27. Makris I., (2009), “Macroeconomic
Environment and Financial Sector: Infrastructure, Financial Policy and
Incentives to spur the Innovative Process”, 9th International Conference on
Technology Policy and Innovation “SCIENCE, SOCIETY AND SUSTAINABILITY”
Santorini, Greece pp.127-137.28. Makris I.A., Nikolaidis V. and
Stavroyiannis S., (2009), “Economic Growth and Exporting Activity: An empirical
analysis on Greek Industry”, International Conference on Applied Business
Economics (ICABE 2009), p. 128
29. Nikolaidis V., Makris I., and
Stavroyiannis S., (2009), “Prediction of exporting ability using company
characteristic data”, International Conference on Applied Economics (ICOAE
2009), Kastoria, Greece, pp.469-476
30. Makris I.A., (2008), “Factors
affecting firms’ performance: An empirical analysis on Greek Industry”,
Business and Economics Society International Conference (B&ESI) 2008,
Lugano, Switzerland, p.97.
31. Makris I.A., Nikolaidis V.N., and
Stavroyiannis S., (2008), ‘Firm Size and Economic Behaviour: The Case of Food
Products Sector’, proceedings of International Conference on Applied Business
Economics (ICABE) 2008, p.63
32. Makris I, and Stavroyιannis S, (2008), “The Impact of
Innovative Activity in Economic Performance: An Empirical Analysis on
Pharmaceutical Sector”, International Conference on Applied Economics (ICOAE
2008), Kastoria, Greece, pp.595-601.
33. Makris I.A., (2007), “Innovative
process and Firm’s Performance: A survey in traditional and high-tech sectors
of Greek Economy”Business and Economics Society International Conference
(B&ESI) 2007, Antibes, French Riviera, p.67.
34. Makris. I.A., (2006), “Financing New
Technology-Based Firms: A study in Greek Banking Sector”, Business and
Economics Society International Conference (B&ESI) 2006, Florence, Italy,
p.73.
35. Makris I., (2006), “The role of
financial sector to the spur of innovative activity: infrastructure, incentives
and macroeconomic environment. A survey in Greek financial institutions”, 9th
International Conference on Technology Policy and Innovation “SCIENCE, SOCIETY
AND SUSTAINABILITY” Santorini, Greece pp.127-137 p. 82.
36. Makris I. and Tselekidis G., (2006),
“Research and Development and Innovative Activity in Greece: A survey in Greek
New Technology-Based Firms”, 3rd International Conference (2006), “Education
and Economic Development”, Preveza, Greece, pp. 275-287.
37. Makris I., (2005), “Risk Management
by Commercial Banks: Evaluating Risky Entrepreneurial projects”, πρακτικά 17ου
Συνεδρίου Ελληνικής Εταιρίας Επιχειρησιακής Έρευνας (ΕΕΕΕ), Πάτρα, 2005.
38. Makris I., (2005), “New
Technology-Based Firms and Banking Finance: Realizing and Promoting what
Financial Institutions Consider”, Proceedings of 9th International Conference
on Macroeconomic Marketing «Marketing and Development: Marketing Contributions
to Prosperity and Peace», Thessaloniki, Greece, 2005.
E: PhD Thesis (2005)
Makris I.
(2005). “The Financing of Innovative Projects, of New Technology-Based Firms by
Greek Banking Sector”, University of Patras, Dept. of Business Administration,
Greece (Supervised by Prof. N. Vernardakis)
Prof. Dept. of
Accounting and Finance, University of the Peloponnese
Contact details:
Tel.no.: +30 27210
45256
e-mail: i.makris@uop.gr , elimak99@yahoo.com
Economic Studies:
·
Graduate (1999): University of Patras,
Department of Economic Sciences (diploma)
· PhD Thesis (2005): “The Financing of Innovative Projects, of New Technology-Based Firms by
Greek Banking Sector”, University of
Patras, Dept. of Business Administration, Greece
Current Positions:
· Professor in Financial Analysis, Department
of Accounting and Finance, University of the Peloponnese, Greece.
Teaching Experience:
Since 2008: Faculty of the Dept. of Accounting
and Finance, University of the Peloponnese, Greece, in Economic Analysis and
Financial Analysis.
Courses: Microeconomics, Macroeconomics,
Financial Analysis, Treasury Management, Financial Planning
2015-2022: Hellenic Open University (Tutor),
in Postgraduate program (MBA) and Public Administration
Courses: Economics for Managers (in English)
and Principles of Economics (in Greek)
2015-2022: Postgraduate programs of Dept. of
Accounting and Finance, University of the Peloponnese (master in Finance,
Accounting and Finance and eMBA)
Courses: Managerial Economics, Financial
Statements Analysis, Applied Corporate Finance.
2005-2008: Adjunct Lecturer in University of
Patras, Dept. of Business Administration, and Technological Education
Institutes of Patras, and Kalamatas, Greece
Courses:
Microeconomics, Macroeconomics, Public Economics, Financial Analysis, Treasury
Management
Supervisor or member of scientific committee for PhD
candidates.
2017: (member of the scientific committee, along with Georgopoulos A., and
Stavroyiannis S.). University of Patras, Dept. of Business Administration
(dec. no. 11/8-2-2017 G.S.E.S.). Topic: Investigating the success factors of
economic performance and business development on a European scale".
Canditate P. Charalampakis. PhD dissertation has been accomplished (10/2022)
2020: Supervisor – the other members of the scientific
committee are Stavroyiannis S and Liargovas P.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: " Entrepreneurship, European Policies and Development: The case of
health and quality of life in the Greek countryside". Apostolopoulos
Sotirios. (in progress).
2020: Supervisor – the other members of the scientific
committee are Babalos V., and Georgopoulos A.):
University of the Peloponnese, Dept. of Accounting and Finance. Topic: "Energy Efficiency Study.
Best International Practices and Weights of the World Economic Forum Function.
The International Geopolitical Scene and the Role of Greece in the Energy
Field". Dimitrakopoulos Panagiotis. (in progress)
2020: member of the
scientific committee, along with Giannopoulos V., and Georgopoulos A.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: “Franchisor-Franchisee co-value creation for the end consumer through
brand supportive behavior and moderated bottom-up innovation” Lazarou A. (in
progress)
2021: Supervisor – the other members of the scientific
committee are Giannopoulos V., and Aggelopoulos E.): University of the Peloponnese, Dept. of
Accounting and Finance. Topic: The effect of specific financial characteristics
and financial crisis and COVID-19 pandemic on tax compliance of Greek
companies. Vlachakou Maria (in progress)
Authorship/Editing
in scientific textbooks:
2022: Makris, I. (2022). An introduction
to Corporate Treasury Management [Undergraduate textbook]. Kallipos, Open
Academic Editions. http://dx.doi.org/10.57713/kallipos-52
(author)
2022: Microeconomics,
3rd edition, Goolsbee Α., Levitt, S., and Syverson, Ch., (University of Chicago), Broken Hill publ. (translating and editing)
2021: Microeconomics with the use of
calculus, Serrano R., and Feldman A. M., publ. Pasxalidis (translating)
2021: Macroeconomics, Private and Public
choice, Gwartney, Stroup, Sobel, Macpherson, Papazisis publ. (editing of
specific chapters).
Awards:
2010: Outstanding
Performance Award, of Business and Economics Society International (B&ESI)
Member of editorial
Board/Reviewer in scientific journals:
Reviewer
in journals of mdpi publications.
Scientific and Technical Committee &
Editorial Review Board Member, in publications of World Academy of Science,
Engineering and Technology (www.waset.org)
Reviewer in International Journal of
Behavioral and Healthcare Research, Inderscience.
Reviewer
in International Journal of Economics and Business Research, Interscience.
2016-2019:
Reviewer of PhD Thesis, University of Newcastle, Australia.
Member
of the Editorial Board of Global Business and Economics Anthology, B&ESI semi-annual
refereed publications.
Scientific
Committee/Conference's Chairman:
Business
and Economics Society International (Chairman and Discussant in various
sessions of B&ESI yearly conferences)
2nd International Conference on
Applied Innovation, TEI Epirus (Scientific Committee)
International
Conference of Development and Economy (ICODECON), University of the Peloponnese
(Scientific Committee, Organising Committee, Chairman - 1st to 5th
conference)
17th
International Conference on Entrepreneurship, Innovation and Development (ICEID
2015), Session chairman
Memberships:
Business
and Economics Society International
World
Academy of Science, Engineering and Technology
Other:
1997-1999:
State Scholarships
Foundation, (IKY), Greece
Participation in
Research Projects
2009-2014: Scientific Director of “Innovation and
Entrepreneurship Office of TEI of Peloponnese”
2003-2008: “Spurring Entrepreneurship and
Innovation in University of Patras”, University of Patras, Greece (financed by
Greek Ministry of National Education and Religious Affairs, and European
Union).
2001-2005: “Eurosignal - Large-scale
simulation for European real-time stock signalling”, European Project,
University of Patras, Imperial College of Science, Ghent University, Athens
Stock Exchange, Econet (private company-financial services), (financed by the European
Union).
2003-2004: “The Perspectives of Greek Defence
Industry”, Athens
University of Economics and Business (financed by Ministry of National Defence)
1999-2001: “Technology Transfer and
Accumulation of Technological Capabilities” University of Patras, Department of
Economics (Karatheodori scholarship program for PhD candidates)
Research
Publications
A: In International
Scientific Journals
1. Apostolopoulos, S., Makris, I., and
Stavroyiannis, S., (2022), “Healthcare Innovation in Greece: The Views of
Private Health Entrepreneurs on Implementing Innovative Plans”, J. Open Innov.
Technol. Mark. Complex., vol.8, no.2, 78; https://doi.org/10.3390/joitmc8020078
, Q1 (Q1 (General Economics, Econometrics and Finance), citescore: 3,8 (scopus)
2. Apostolopoulos, N., Liargovas, P.,
Sklias, P., Makris, I., and Apostolopoulos, S., (2022). “Private healthcare
entrepreneurship in a free-access public health system: what was the impact of
COVID-19 public policies in Greece?, Journal of Entrepreneurship and Public
Policy, Vol. ahead-of-print No. ahead-of-print.
https://doi.org/10.1108/JEPP-03-2021-0029 , citescore: 1.7, field: Public
policy, entrepreneurship, microeconomics, economic development. (scopus)
3. Charalabakis, P., Georgopoulos, A.,
Makris, I., Mavridoglou, G., and Stavroyiannis, S., (20210. “The performance of
Italian and French listed companies during the financial crisis period 2008-2017”,
Int. J. of Economics and Business Research (forthcoming).
DOI:10.1504/IJEBR.2023.10044240 (scopus)
4. Dimitrakopoulos, P., and Makris, I.
(2021), “Towards an Energy Efficiency Formula: A literature review”,
Interdisciplinary Environmental Review, Vol.21 No.3/4, pp.290 - 300 (υπό
έκδοση-forthcoming). DOI: 10.1504/IER.2021.121669
5. Makris, I., Babalos, V., and
Dimitrakopoulos, P. (2021), “A study of the Energy Efficiency Formula for the
Development of Economic Progress Policies in Greece”, Energy Sources, Part B:
Economics, Planning, and Policy, pp. 1-16 (2021), Taylor and Francis (Q1/2), impact factor 3,205, citescore: 5.2 (no
volume or issue number). Available online:
https://doi.org/10.1080/15567249.2021.2007178 (SCOPUS)
6. Apostolopoulos, Nikolaos, Sotiris
Apostolopoulos, Ilias Makris, and Stavros Stavroyiannis. (2021). "Rural
Healthcare Enterprises in the Vortex of COVID-19: The Impact of Public Policies
on the Internal and External Environment" Administrative Sciences vol.11,
no. 3: 82. (Q2, cite score: 3,4)
https://doi.org/10.3390/admsci11030082 (scopus)
7. Charalabakis, P., Georgopoulos, A.,
Makris, I., and Stavroyiannis, S.,(2022). Identifying the factors affecting
firm performance and growth: the case of Italian publicly listed companies,
Int. J. of Economics and Business Research, Vol. 24, Nos. 1/2, pp.257–270
(scopus)
8. Apostolopoulos, N., Ratten, V.,
Stavroyiannis, S., Makris, I., Apostolopoulos, S.; Petropoulos, D.;
Anastasopoulou, E. (2020). “Sustaining Rural Areas, Rural Tourism Enterprises
and EU Development Policies: A Multi-Layer Conceptualisation of the Obstacles
in Greece”. Sustainability Vol. 2020, No. 12, 76-87, Q1 (Planning and Development) citescore 3.9 & Impact Factor (5Y)
3.25. (scopus)
9. Apostolopoulos, N., Ratten, V.,
Stavroyiannis, S., Makris, I., Apostolopoulos, S. and Liargovas, P. (2020),
"Rural health enterprises in the EU context: a systematic literature
review and research agenda", Journal of Enterprising Communities: People
and Places in the Global Economy, Vol. 14 No. 4, pp. 563-582,
https://doi.org/10.1108/JEC-04-2020-0070,citescore: 3.9 (scopus)
10. Makris I.Α, Stavroyiannis S. and
Charalabakis P., (2020). “Analyzing Factors that Affect Profitability and
Growth in French Publicly Listed Firms”, Int. Journal of Economics and Business
Research, Vol. 21 No.3, pp. 343-359. (scopus)
11. Makris I.A. and Stavroyiannis S.,
“Short and long-run linear and nonlinear causality between FDI and GDP for the
US”, Int. Journal of Economics and Business Research, vol.18, No.4, pp.466-479.
(scopus).
12. Makris I.A., (2017). Analysing the
effect of macroeconomic characteristics, on firm performance: evidence from
selected countries of Eurozone, Int. Journal of Economics and Business
Research, vol.13, No.2, pp.190-202. (scopus)
13. Makris I.A., (2017). Associating
Firm Characteristics with Employment: Evidence from Eurozone Periphery, Global
Business and Economic Review, vol.19, No.2, pp.225-238. (scopus)
14. Makris I.A., (2016). ‘The effect of
innovative activity in firm performance and development: Analysing data from
eurozone’, International Journal of Business and Economic Sciences Applied
Research, vol.9 No.2, pp.87-92.
15. Makris I. A., Nikolaidis V., and
Stavroyiannis S., (2016), "Economic Growth and Exporting Activity: An
Empirical Analysis on Greek Industry, International Journal in Economics and
Business Administration, vol. IV, no.2, pp.41-52, 2016. Impact factor 0,71
(scopus).
16. Makris, I.A., (2015). 'Innovative
Activity and Development: Analysing Firm Data from Eurozone Country-Members’,
International Science Index 17, International Journal of Social, Behavioral,
Educational, Economic and Management Engineering, Vol.9, No.10, pp.1424 - 1430.
17. Makris, I.A., (2015). 'Innovative
Activity and Firm Performance: The Case of Eurozone Periphery', World Academy
of Science, Engineering and Technology, International Science Index 100,
International Journal of Social, Behavioral, Educational, Economic and
Management Engineering, Vol.9, No.4, pp.1049 - 1052.
18. Makris I.A. and Nikolaidis V.,
(2015). “Discussing the consistency of the Euro area: ten years after, is there
a real integration?, Global Business and Economic Review, Special Issue on:
"Empirical Finance, Economic Policy and Business Performance", Vol.17
No.3, pp.280-297.(scopus)
19. Makris I.A., (2014). ‘‘Associating
Firm Characteristics with Dynamic Exporting Activity’’, International Journal
of Business Environment, Vol.6, No.4, pp.411-425, cite score 1,4. (scopus)
20. Makris I.A., (2014). “What Drives
Firm Growth? Evidence from the Greek Industry”, International Journal of
Economics and Business Research, vol.7, No.1, pp.17-27. (scopus)
21. Stavroyiannis S., Makris I.A., and
Nikolaidis V., (2013). “Value-At-Risk For The Long And Short Trading Position
With The Pearson Type-Iv Distribution”, Global Business and Economics Review,
special issue on: "Economic Performance and New Quantitative Tools",
Vol.. 15, Νο.1, pp.14-27. (scopus)
22. Nikolaidis V., Makris I.A., and
Stavroyiannis S., (2013). “Ans - Based Preprocessing Of Company Performance
Indicators”, Global Business and Economics Review, special issue on:
"Economic Performance and New Quantitative Tools", Vol.. 15, Νο.1,
pp.49-58. (scopus)
23. Makris I.A., Nikolaidis V., and
Stavroyiannis S., (2013). “Identifying stocks characteristics before market
crashes: The case of the athens stock exchange”, Global Business and Economics
Review, special issue on: "Economic Performance and New Quantitative
Tools", Vol.. 15, Νο.1, pp.76-87. (scopus)
24. Makris, I.A., Nikolaidis, V. and
Stavroyiannis, S. (2012) ‘Identifying factors affecting firm performance: the
role of exporting activity on Greek industry’, Int. J. Business and
Globalisation, Vol. 9, No. 1, pp.59–69, DOI:10.1504/12.47522 (scopus)
25. Stavroyiannis S.,, Makris I.A.,
Nikolaidis V., and Zarangas L (2012), ‘‘Econometric modeling and Value-at-Risk
using the Pearson type-IV distribution”, International Review of Financial
Analysis, Vol. 22 (C), pp. 10-17, impact
factor 5.373 (scopus)
26. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2011), “On the multifractal properties and the local
multifractality sensitivity index of euro to Japanese yen foreign currency
exchange rates”, Global Business and Economics Review, special issue, vol.13,
No.1, pp.93-103. (scopus)
27. Nikolaidis V., Makris I, and Stavroyιannis S, (2010), “Prediction of
Exporting Activity, Using Company Characteristic Data”, Journal of European
Economy, vol.9, no.6, pp.123-136.
28. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2010), “Non-extensive properties, multifractality, and
inefficiency degree of the Athens Stock Exchange General Index”, International
Review of Financial Analysis, vol.19(1), pp.19-24. doi:
10.1016/j.irfa.2009.11.005 (scopus)
29. S. Stavroyiannis, I. Makris, and V.
Nikolaidis, (2009), “On the closed form solutions for non-extensive Value at
Risk”, Physica A, vol.388(17), pp. 3536-3542, Elsevier, doi:10.1016/j.physa.2009.05.002
(scopus)
30. Makris I, and Stavroyιannis S, (2009), “The Impact of
Innovative Activity in Economic Performance: An Empirical Analysis on
Pharmaceutical Sector”, Journal of European Economy, vol.7 (special issue
2008), pp.264-278.
31. Makris, I.A., (2008), ‘The factors
affecting firms’ growth: investment in tangible versus intangible assets in the
Greek pharmaceutical industry’, Int. J. Behavioural and Healthcare Research,
Vol. 1, No. 1, pp.91–104, Inderscience.
32. Makris I., (2006), “How the Greek
Banks manage risky projects”, Operational Research -an international journal-
(ORIJ), Special issue “Modelling and Decision Support in Financial Markets”,
vol.6, (August), pp.183-195, Springer, impact factor 1,759. (scopus)
B: In Greek Scientific Journals (with blind review process and abstract
or full text in English)
1. Makris, I., (2009). “Discovering what
commercial banks ask, in order to finance innovative projects”, Review of
Economic Sciences, vol. 15, pp. 187-204.
2. Makris, I., (2006). “Bank-Firm Economic
Relations and the role of cooperation in spurring developmental entrepreneurial
projects”, Social Sciences Tribune, vol. ΙΒ (Νο. 45), pp.57-80.
3. Makris I., (2004). “Evaluating innovative
projects. Quantifying qualitative criteria: A study in Greek banking sector and
New Technology-Based Firms”, The Southern European Review of Accounting and
Finance, vol. 2, No. 1, 2004, pp. 137-157.
C: In Collective
Volumes (with editorial board and blind review process)
1. Apostolopoulos, N., Makris I., Liargovas P.,
Apostolopoulos, S., Varelas, S., (2021), Building National Branding Strategy in
Medical Tourism and Production of Generic Medicines: National Branding and
Health, in Pistikou. V., (Democritus University of Thrace, Greece), Masouras.
A., (Neapolis University, Cyprus) and Komodromos, M., (University of Nicosia,
Cyprus), (eds), Future Policies and Strategies for Nation Branding.
https://www.igi-global.com/book/future-policies-strategies-nation-branding/264426
, pp. 309-323.
2. Makris I.A., Stavroyiannis S, Apostolopoulos
N. and Apostolopoulos S., (2020). “The Financing of the health sector through
the European Structural and Investment Funds: the case of Greece”, in The
Impact of EU Structural Funds on Greece (1981-2019): Successes, Failures,
Lessons learned and Comparisons with other EU members,, in press, Papazissis
publ.
3. Makris I.A., and Babalos V., (2014).
‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Global
Business and Economics Anthology 2014, Volume II, pp. 268-277.
4. Makris I.A., (2013), ‘‘Identifying Firm Characteristics
Associated with Dynamic Exporting Activity in Greek Industry’’, Global Business
& Economics Anthology, Volume II, pp.184-193
5. Nikolaidis V., Makris I.A., and Stavroyiannis
S., “Associating Firm Performance with Financial Data Using Supervised Classifiers”,
Global Business and Economics Anthology, Volume II, issue 2 December 2010, pp.
230-241.
6. Makris I.A., Nikolaidis V., and Stavroyiannis
S., “A Discussion About Indicators And Predictors Of Firm Performance: The Case
Of Food Products And Beverages Industry In Current Economic Crisis”, Global
Business and Economics Anthology, Volume II, December 2010.
7. Makris I.A., ‘The Effects of Innovation in
Employment and Investment Activity: An Empirical Analysis in Food Products and
Beverages‟ Industry, Marketing and Management Sciences, Proceedings of Selected
papers presented at the International Conference on Management and Marketing
Sciences (ICMMS 2008), Athens, Greece, Imperial College Press, pp. 91-94.
8. Makris, I., ‘‘Factors affecting firms‟
performance: An empirical analysis on Greek industry”, Global Business and
Economics Anthology, Volume II, December 2008, pp. 296-303.
9. Makris I., “Innovative process and Firm‟s
Performance: A survey in traditional and high-tech sectors of Greek Economy”,
Global Business and Economics Anthology, Volume II, December 2007, pp. 117-124.
10. Makris I.,
“Financing New Technology-Based Firms: A study in Greek Banking Sector”, Global
Business and Economics Anthology, Volume II, December 2006, pp.308-318.
11. Tselekides,
G., Rafailides, A., Makris, I. and Vernardakis, N., (2003): “Globalization,
Technological Flows, and Employment”, in R. Panagiotopoulou, S. Koniordos, and
L. Maratou – Alibranti, (eds.), Globalization and Contemporary Society, Athens:
Publications of The National Centre of Social Research (EKKE) (in Greek), pp.
199-218.
D: In Proceedings or/and Book of Abstracts of
International Scientific Conferences (with Scientific Committee and blind
review process)
1. Apostolopoulos S., Makris I., and
Stavroyiannis, S., (2022), “Health Digitalisation and Innovative
entrepreneurship. A qualitative exploration and synthesis”, 17th European
Conference on Innovation and Entrepreneurship (ECIE22), Neapolis University,
Pafos, Cyprus, 15th & 16th of September 2022. Proceedings, volume 2, pp.
1160-1166.
2. Makris, I., Cheila, E., and Giannopoulos, V.,
(2022), “The Impact of Firm-Specific Characteristics in Financial Performance.
An analysis on Publicly Listed Firms of Selected Countries of Eurozone”,
B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for presentation
and conference proceedings).
3. Charalabakis, P., Georgopoulos, A., Makris,
I., Mavridoglou, G., and Stavroyiannis S., Development of time series in
grouped samples of companies of 5 countries of the European South, with the use
of PCA”, B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for
presentation and conference proceedings).
4. Vlachakou M., Makris I., and Giannopoulos V.,
(2022), Measures of Corporate Tax Avoidance: The Effective Tax Rate (ETR) based
measures, 28th Annual Conference of the Multinational Finance Society (MFS),
Gdansk, Poland, June 26-29, 2022.
5. Makris I., and Apostolopoulos S., (2021),
“Investing in healthcare companies in the non-metropolitan areas of Greece:
Incentives, reflections and innovative ideas”, 16th European Conference on
Innovation and Entrepreneurship (ECIE21), ISCTE Business School, Instituto
Universitário de Lisboa, Portugal on the 16th & 17th September 2021.
Proceedings, volume 2, pp. 1160-1166.
6. Charalabakis, P., Makris, I., Mavridoglou, G.,
and Stavroyiannis S., The performance of Italian and French listed companies
during the financial crisis period 2008-2017”, B&ESI 2021 Conference, 7-9
of June 2021 (accepted for presentation and conference proceedings).
7. Dimitrakopoulos, P., and Makris I., “Towards
an Energy Efficiency Formula: A Literature Review”, Business & Economics
Society International (B&ESI) Conference scheduled for June 7-9, 2021.
8. Apostolopoulos, N., Liargovas, P.,
Apostolopoulos, S., Stavroyiannis, S., and Makris I., “Reanimating Rural Areas
in Times of Crisis: Rural Healthcare Enterprises, Management and Public
Policy”, 16th HSSS National & International Online Conference 24-26
September 2020,Tripoli, Greece.
9. Panagiotis Charalampakis, Antonios Georgopoulos, Ilias Makris, Stavros Stavrogiannis, Identifying the Factors Affecting Firm Performance and Growth: The Case of Italian Publicly Listed Companies, 36th Business and Economics Society International conference 6-9/7/2020 B&ESI virtual conference. 10. Makris I.A., Charalabakis P. and Stavroyiannis S., Analyzing Factors that Affect Profitability and Growth in French Publicly Listed Firms, 35th Business and Economics Society International conference, Vienna, Austria, 6-9/7/2019. 11. Makris I., and Stavroyiannis S., Short and long-run linear and nonlinear causality between FDI and GDP for the US, 33rd Business and Economics Society International conference, Lugano, 4-9/7/2018 .12. Makris, I.A., Analysing the effect of a monetary union on selected country-specific Macroeconomic Characteristics. The case of Eurozone, Business and Economics Society International Conference (B&ESI) 2017, Chania, Greece13. Makris, I.A., Analysing the effect of Macroeconomic Characteristics, on Firm Performance: Evidence from selected countries of Eurozone, Business and Economics Society International Conference (B&ESI) 2016, Ljubljana Slovenia14. Makris, I.A., Innovative activity and development: Analysing firm data from Eurozone country-members, 17th International Conference on Entrepreneurship, Innovation and Development (ICEID), London15. Makris I.A., ‘‘Associated Firm Characteristics with Employment: Evidence from Eurozone Periphery”, Business and Economics Society International Conference (B&ESI) 2015, Albufeira, Portugal16. Makris, I.A., 'Innovative Activity
and Firm Performance: The Case of Eurozone Periphery', ICIE 2015:17th
International Conference on Innovation and Entrepreneurship, World Academy of
Science, Engineering and Technology, Venice
17. Makris I.A., and Babalos V.,
‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Business and
Economics Society International Conference (B&ESI) 2014, Florence
18. Nikolaidis V., Makris I.A., “Analysing the Consistency of Eurozone. Ten years after is there a real integration?, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco19. Makris I.A., (2013), ‘‘Associating Firm Characteristics with Dynamic Exporting Activity in Greek Industry’’, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco20. Makris I.A., (2012), “What Drives Firm Growth? Evidence from the Greek Industry”, Business and Economics Society International Conference (B&ESI) 2012, Salzburg, Austria, p.67.21. Makris I.A., Nikolaidis V., & Stavroyiannis S.,, (2011), “Identifying Stocks‘ Characteristics, before Market Crashes: The Case of the Athens Stock Exchange”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.35 (selected in best papers).22. Nikolaidis V.N., Makris I.A., & Stavroyiannis S.,, (2011), “ANS-based Pre-processing of Company Performance Indicators”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.75 (selected in best papers).23. Stavroyiannis S., Makris I., Nikolaidis V., and Leonidas Zarangas, (2011), “In Sample Value at Risk and Backtesting using the Pearson Type IV Distribution”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.39 (selected in best papers).24. Makris I.A., Nikolaidis V. and Stavroyiannis S., (2010), “Financial Performance During Economic Distress: The Case of Food Products and Beverages Industry”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.8225. Stavroyiannis S., Nikolaidis V. and Makris I.A., (2010), “On The High Frequency Dynamics, Local Hurtst Exponent and Local Multifractality Sensitivity Index of Euro to Japanese Yen Foreign Currency Exchange Rates”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.90.26. Nikolaidis V., Makris I.A., and Stavroyiannis S., (2010), “Associating Firm Performance with Financial Data Using Supervised Classifiers, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.68 27. Makris I., (2009), “Macroeconomic
Environment and Financial Sector: Infrastructure, Financial Policy and
Incentives to spur the Innovative Process”, 9th International Conference on
Technology Policy and Innovation “SCIENCE, SOCIETY AND SUSTAINABILITY”
Santorini, Greece pp.127-137.28. Makris I.A., Nikolaidis V. and
Stavroyiannis S., (2009), “Economic Growth and Exporting Activity: An empirical
analysis on Greek Industry”, International Conference on Applied Business
Economics (ICABE 2009), p. 128
29. Nikolaidis V., Makris I., and
Stavroyiannis S., (2009), “Prediction of exporting ability using company
characteristic data”, International Conference on Applied Economics (ICOAE
2009), Kastoria, Greece, pp.469-476
30. Makris I.A., (2008), “Factors
affecting firms’ performance: An empirical analysis on Greek Industry”,
Business and Economics Society International Conference (B&ESI) 2008,
Lugano, Switzerland, p.97.
31. Makris I.A., Nikolaidis V.N., and
Stavroyiannis S., (2008), ‘Firm Size and Economic Behaviour: The Case of Food
Products Sector’, proceedings of International Conference on Applied Business
Economics (ICABE) 2008, p.63
32. Makris I, and Stavroyιannis S, (2008), “The Impact of
Innovative Activity in Economic Performance: An Empirical Analysis on
Pharmaceutical Sector”, International Conference on Applied Economics (ICOAE
2008), Kastoria, Greece, pp.595-601.
33. Makris I.A., (2007), “Innovative
process and Firm’s Performance: A survey in traditional and high-tech sectors
of Greek Economy”Business and Economics Society International Conference
(B&ESI) 2007, Antibes, French Riviera, p.67.
34. Makris. I.A., (2006), “Financing New
Technology-Based Firms: A study in Greek Banking Sector”, Business and
Economics Society International Conference (B&ESI) 2006, Florence, Italy,
p.73.
35. Makris I., (2006), “The role of
financial sector to the spur of innovative activity: infrastructure, incentives
and macroeconomic environment. A survey in Greek financial institutions”, 9th
International Conference on Technology Policy and Innovation “SCIENCE, SOCIETY
AND SUSTAINABILITY” Santorini, Greece pp.127-137 p. 82.
36. Makris I. and Tselekidis G., (2006),
“Research and Development and Innovative Activity in Greece: A survey in Greek
New Technology-Based Firms”, 3rd International Conference (2006), “Education
and Economic Development”, Preveza, Greece, pp. 275-287.
37. Makris I., (2005), “Risk Management
by Commercial Banks: Evaluating Risky Entrepreneurial projects”, πρακτικά 17ου
Συνεδρίου Ελληνικής Εταιρίας Επιχειρησιακής Έρευνας (ΕΕΕΕ), Πάτρα, 2005.
38. Makris I., (2005), “New
Technology-Based Firms and Banking Finance: Realizing and Promoting what
Financial Institutions Consider”, Proceedings of 9th International Conference
on Macroeconomic Marketing «Marketing and Development: Marketing Contributions
to Prosperity and Peace», Thessaloniki, Greece, 2005.
E: PhD Thesis (2005)
Makris I.
(2005). “The Financing of Innovative Projects, of New Technology-Based Firms by
Greek Banking Sector”, University of Patras, Dept. of Business Administration,
Greece (Supervised by Prof. N. Vernardakis)
Science Interest: · Financing of Small and Medium Enterprises (SMEs), · Banking and Finance – Financial Innovation · Innovative activity, R and D · Macroeconomic performance indicators · Factors affecting firms’ performance· Sustainable growth, energy economics, rural & social entreprenership