Τμήμα Ναυτιλιακών Σπουδών Πανεπιστημίου Πειραιά
Type and Press enter
  • Νame: Naoum Vasileios – Christos
  • Role: Associate Professor
  • Field: Financial Accounting within Shipping framework
  • Department: Department of Maritime Studies
  • Office: 401/G. Lambraki 21 Building
  • Telephone: +30 210 414 2547
  • E-mail: vcnaoum[at]unipi[dot]gr
    v[dot]c[dot]naoum[at]gmail[dot]com
  • CURRICULUM VITAE

Dr. Vasilios-Christos Naoum is an Associate Professor of Accounting in the Department of Maritime Studies at the University of Piraeus. He holds a Bachelor in Business Administration from the Department of Business Administration of the University of Piraeus, a Master of Science (M.Sc.) in Accounting and Finance, a Ph.D. and a Post-Doc in Accounting from the Athens University of Economics and Business (Department of Accounting and Finance). He is a Visiting Professor at the National Kapodistrian University of Athens and the Athens University of Economics and Business. He has extensive experience in teaching management accounting, financial accounting, and financial statement analysis at undergraduate, postgraduate, and professional levels.

His research interests lie in the fields of Financial Accounting (Cash flows, Persistence, Earnings Management), Management Accounting (Cost Behaviour), and Intangibles (Intellectual Capital, Organization Capital). His research work has been published in several ranked reputable international journals including Management Accounting Research, European Accounting Review, International Journal of Finance and Economics, Journal of Applied Accounting Research, Journal of Managerial and Financial Accounting, Journal of Intellectual Capital, and has been presented in several international conferences.

He is a co-author in a book in Greek and author of several chapters in international books. He has participated in several consulting projects in the private sector and he has been a member of the research team in national-funded research projects and a European Union-funded project (FASTER). He was awarded “Best Contribution to The Intangibles and Intellectual Capital Theory And Practice Award” by the European Institute for Advanced Studies in Management and two scholarships by the European Accounting Association.

Dr. Naoum is a member of the European Accounting Association and the Hellenic Finance and Accounting Association.

  1. Financial Accounting
  2. Advanced Financial Accounting
  3. Shipping Accounting
  4. Shipping Finance
  5. Management Accounting
  6. Financial Statement Analysis
  7. Accounting Information Systems
  8. Forensic Accounting & Fraud Detection
  9. Accounting Provisions
  10. Information Accounting Systems
  11. Accounting of Tourism Businesses
(2025 – 2028) GreCO – Green Cultural Oases

European Urban Initiative – Innovative Actions, European Commission.
(2021 – 2022) Linking Port Industry to National and Regional Economies: A Port Composite Indicator (PortLink)

Hellenic Foundation for Research and Innovation
(2015 – 2016) Asymmetric Cost Behavior of Selling General and Administrative Expenses; An International Comparative Perspective
  National Kapodistrian University of Athens – Department of Economics
(2014 – 2015) Creative Accounting and Earnings Management during an Economic Recession
  National Kapodistrian University of Athens – Department of Economics
(2011 – 2013) Financial and Accounting Seminars Targeting European Regions (FASTER)
  European Union – Education, Audiovisual & Culture Executive Agency

PUBLICATIONS IN ACADEMIC REFEREED JOURNALS

  1. Naoum V.C., Kalliafas D., and Balios D. (2026). Performance measurement and digitalization: Evidence from shipping companies. Quantitative Finance and Economics, 2026, 10(2): 355-377. doi: 10.3934/QFE.2026015
  2. Lambertides N., Naoum V.C. and Tsouknidis D. (2025), “The impact of green regulation on cost stickiness”, The British Accounting Review, Forthcoming (ABS rate 3; ABDC: A*; Q1; CS: 8.1; IF: 9.4) https://doi.org/10.1016/j.bar.2025.101693
  3. Karatzimas S., Naoum V.C. and Seretis P. (2024), “The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments”, Journal of Public Budgeting, Accounting & Financial Management, Vol. 36 No. 4, pp. 514-535 (ABS rate 2; ABDC: B; Q3; CS: 7.8; IF: 3) https://doi.org/10.1108/JPBAFM-12-2023-0228
  4. Naoum, V.C., Ntounis D. Papanastasopoulos, G and Vlismas O. (2023), “Asymmetric Cost Behaviour: Theory, Meta-Analysis, and Implications”, Journal of International Accounting, Auditing and Taxation, Forthcoming 53 (2023), Article 100578 (ABS rate 3; ABDC: A; Q2; CS: 4.2) 1016/j.intaccaudtax.2023.100578
  5. Chasiotis, I., Gounopoulos, D., Konstantios, D. Naoum, V. and Patsika, V. (2023), “Does ESG reputational risk affect the efficiency and speed of adjustment of corporate investment?” European Financial Management, 30(2), 839–878. (ABS rate 3; ABDC: A; Q1; CS: 3.7)
  6. Naoum, V.C., Papanastasopoulos, G, Selekos, P. and Vlismas O. (2023), “Exploring the asymmetric cost behaviour in the context of European non-listed firms”, Applied Economics, 56(31), 3778–3803. (ABS rate 2; ABDC: A; Q2; CS: 3.4) https://doi.org/10.1080/00036846.2023.2208844
  7. Naoum, V.C., Ntounis D. and Vlismas O. (2023), “Strategy, intellectual capital and operating performance”, International Journal of Managerial and Financial Accounting, Vol. 15 Issue: 1 (ABS rate 2; ABDC: B; Q3; CS: 2.8). https://doi.org/10.1504/IJMFA.2023.127526
  8. Karatzimas S., Naoum V.C. and Narbón-Perpiñá I. (2022), “Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain”, International Public Management Journal, 25:6, 862-882 (ABS rate 3; Q1; IF: 3.083; CS: 3.2). https://doi.org/10.1080/10967494.2021.1947924
  9. Ballas A., Naoum, V.C. and Vlismas O. (2022), “The Effect of Strategy on Asymmetric Cost Behavior of SG&A Expenses”. European Accounting Review, 31:2, 409-447 (ABS rate 3; ABDC: A*; Q1; IF: 3.208; 5 year IF: 3.976; CS: 3.7). https://doi.org/10.1080/09638180.2020.1813601
  10. Chasiotis, I., Konstantios, D. and Naoum, V. (2022), “Asymmetries in the capital structure speed of adjustment: The idiosyncratic case of the maritime industry”, Cogent Economics & Finance, 10:1 (ABS rate 1; ABDC: B; Q2; IF: 1.164; CS: 2.0) https://doi.org/10.1080/23322039.2022.2066764
  11. Chasiotis, I., Konstantios, D. and Naoum, V. (2021), “Dividend Dynamics in the Shipping Industry: A Panel Data Analysis of Partial Adjustment Models”. Theoretical Economics Letters, 11, 995-1001 (ABS rate 1). 4236/tel.2021.115063
  12. Chasiotis, I., Giaka, M. , Konstantios, D. and Naoum, V. (2021), “Financing Investment under Uncertainty: The Case of Payout Reductions in Globally Listed Maritime Firms”. Theoretical Economics Letters, 11, 1157-1164 (ABS rate 1).4236/tel.2021.116073
  13. Naoum, V.C. and Papanastasopoulos G. (2021), “The implications of cash flows for future earnings and stock returns within profit and loss firms”. International Journal of Finance and Economics, 26 (2), pp. 2927-2945 (ABS rate 3; ABDC: B; Q2; IF: 3.070). https://doi.org/10.1002/ijfe.1943
  14. Karatzimas S., Naoum V.C. and Narbón-Perpiñá I. (2021), Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain, International Public Management Journal, forthcoming (ABS rate 3; Q1; IF: 3.083; CS: 3.2).
  15. Zisis V. and Naoum V.C. (2021), Sticky cost theory and firm’s evolution, Applied Economics Letters, forthcoming (ABS rate 1; ABDC: B; Q3; IF: 1.157; CS: 1.4).
  16. Naoum, V.C. and Papanastasopoulos G. (2021), “The implications of cash flows for future earnings and stock returns within profit and loss firms”. International Journal of Finance and Economics, forthcoming (ABS rate 3; Q2; IF: 3.070).
  17. Balios, D., Eriotis N., Naoum, V.C., Vasiliou (2021), “Sticky behaviour of selling, general, and administrative costs and earnings management practices: an international comparative perspective”. International Journal of Managerial and Financial Accounting, Vol. 12 Issue: 3-4 (ABS rate 2; ABDC: B; Q3; CS: 2.8).
  18. Ballas A., Naoum, V.C. and Vlismas O. (2020), “The Effect of Strategy on Asymmetric Cost Behavior of SG&A Expenses”. European Accounting Review, forthcoming (ABS rate 3; Q1; IF: 3.208; 5 year IF: 3.976; CS: 3.7).
  19. Cohen S., Karatzimas S. and Naoum V.C. (2017), “The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece”.Journal of Applied Accounting Research, Vol. 18 Issue: 4, pp.445-463 (ABS rate 2; ABDC: B; Q2; CS: 2.7).
  20. Venieris, G., Cohen, S., Vlismas, O., Naoum, V. and S. Karatzimas (2017), “The requirements of different user groups on an online accounting platform”, Journal for International Business and Entrepreneurship Development,10 (1) (ABS rate 1; Q3).
  21. Venieris, G., Naoum, V. and Vlismas, O., (2015),“Organization Capital and Sticky Behaviour of Selling, General and Administrative Costs”, Management Accounting Research 26: 54-82. (ABS rate 3; ABDC: A; Q1; CS: 5.6; IF: 3.688)
  22. Cohen, S., Naoum, V. C. and O. Vlismas, (2014), “Intellectual Capital, Strategy and Financial Crisis from a SMEs Perspective”, Journal of Intellectual Capital 15 (2): 294-315. (ABS rate 2; ABDC: B; Q1; IF: 7.198; 5 year IF: 8.065; CS: 9.2)
  23. Naoum, V., Sykianakis, N. and Tzovas, C. (2011), “The perceptions of Managers of Greek Firms Regarding the Costs and Benefits Ensuing from the Adoption of International Financial Reporing Standards in Greece”, International Journal of Economic Science and Applied Research 4 (3): 59-74

PUBLICATIONS IN PROFESSIONAL JOURNALS

Vlismas, O. and Naoum, V.C.  (2014), “The Sticky Cost Phenomenon at the Μodern Business Environment”, Εpixeirisi Journal, 10: 868-872

BOOK CHAPTERS

  1. Cohen, S., S. Karatzimas, S. and V.C. Naoum., (2015), “Management Accounting Systems in SMEs: A Means to Adapt to the Financial Crisis? In Innovative management perspectives on confronting contemporary challenges, Cambridge Scholars Publishing.
  2. Naoum V.C. and Vlismas Ο., (2015), “Sticky Cost Phenomenon during Economic Crisis: Greek Economy“, University of Piraeus.
  3. Naoum V.C., Sikianakis, N. and Tzovas, C., (2012), “Costs and Benefits Ensuing from the Adoption of International Financial Reporing Standards in Greece“, Panteion University.

BOOK PROCEEDINGS

  1. Venieris, G., Cohen, S., Vlismas, O., Naoum, V.C. and Karatzimas, S. (2013). “Analyzing the requirements of an on-line accounting platform in Greece: The views of different user groups”, in D. Vrontis, Y. Weber and E. Tsoukatos (eds.) Confronting Contemporary Business Challenges through Management Innovation: 6th EuroMed Conference of the  EuroMed Academy of Business Book Proceedings, pp. 2460-2471,  EuroMed Press; ISBN: 978-9963-711-16-1
  2. Cohen, S., Karatzimas, S. and Naoum, V.C. (2013). “Management accounting systems and SMEs: Exploring the effects of the financial crisis in Greece”, in D. Vrontis, Y. Weber and E. Tsoukatos (eds.) Confronting Contemporary Business Challenges through Management Innovation: 6th EuroMed Conference of the  EuroMed Academy of Business Book Proceedings, pp. 2587-2589,  EuroMed Press; ISBN: 978-9963-711-16-1
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  • Phone - Secretary to Chairman: +30 210 4142526
  • Email - Secretariat (administrative office): naf-secr[at]unipi[dot]gr
  • Email - Secretary to Chairman: nafchair[at]unipi[dot]gr
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