Dr Dimitrios Ntounis has a strong quantitative research focus in the field of accounting and finance. His research themes delve into the following categories:
1) Cost accounting (Cost Behavior): Dr. Ntounis's research explores factors that influence managerial adjustment decisions and their firm value implications. Specifically, his work investigates how external influences—such as political corruption, competition laws, and environmental factors—affect cost behavior. His recent published work also investigates the predictive ability of asymmetric cost behavior on financial outcomes like bankruptcy, and tax avoidance. These insights can inform both managerial decision-making and regulatory oversight, particularly in relation to financial reporting and corporate governance.
2) Earnings Quality: Dr. Ntounis’s research in earnings quality delves into how managerial decisions related to cost behavior can serve as an early warning signal for a firm's propensity to engage in financial reporting misconduct. His work highlights how cost asymmetry can predict accounting violations and regulatory scrutiny, including investigations by organizations such as the U.S. Securities and Exchange Commission (SEC). These findings are crucial for external stakeholders, including policymakers and regulatory authorities, to identify potential risks in financial reporting practices..
