Demetra Demetriou


Lecturer in Accounting and Finance


Dr. Demetra Demetriou is a lecturer in the Department of Accounting and Finance and teaches various courses in accounting and finance such as business finance, financial accounting, management accounting, corporate governance, corporate law, financial analysis and business valuation. She is a graduate of the Department of Banking and Financial Management of the University of Piraeus. She obtained a Master’s degree in Banking and Financial Studies from Heriot-Watt University in Edinburgh and a PhD from the same university. She has made numerous presentations at academic and professional conferences.

Dr. Demetriou is a Chartered Certified Accountant (ACCA) and a member of the Association of Certified Public Accountants (CPAC) of Cyprus. She also holds a professional qualification in Investment Management (Level 3) in the UK.

Before joining the academic community, she worked as a quantitative risk analyst for Lloyds Banking Group in Edinburgh. During her time at Neapolis University, she has become a member of several committees such as the Diversity, Equality, and Inclusion Committee, the Quality and Assurance Committee, the ERASMUS+ Committee, and the Special Interinstitutional Committee.

Her research interests are in the fields of corporate sustainability, governance, banking and finance, internal audit, environmental accounting and reporting, etc. She has been a research team member of EEA and Norway Grants Fund for Youth Unemployment Program and contributed with the following educational material: General Knowledge of Cyprus Taxation – Physical and Legal Persons, The Financial System and Basic Banking Activities in Cyprus, Key Concepts in Cost Accounting for Small Manufacturing Businesses and Internal Controls and Risk Management. She also attended several seminars such as Anti-Money Laundering: Basic Concepts & the State of AML Enforcement, the Accounting Profession in a Digital Landscape, Student-Centered Teaching Learning and Assessment, Adding Value as a Finance Professional, Pedagogical Training regarding Active Learning, and Equality and Diversity in the Working Environment. Furthermore, she has contributed to the research, writing, and editing of the following books: Financial Analysis and Applications, by Professor Panayiotis Theodossiou and Structure and Regulation of Capital Markets by Dr. B. Ibrahim. Additionally, she has published articles in local newspapers relating to current issues (e.g., green policies, tax regulations) and she served as a reviewer for scientific articles in the area of accounting and finance.


Recent Research and Publications

  • Impact of Environmental, Social, and Governance (ESG) Disclosure on Firm Performance and Risk and Macroeconomic Performance: Does Economic Freedom Matter? with Maria Psillaki and Demetris Margaritis, Working Paper, 2023.
  • Assessing the Role of Economic Freedom in ESG Convergence, with Patroklos Patsoulis, Working Paper, 2023.
  • A note to test for ARCH effects on Stocks and financial indicators of the Athens Stock Exchange Market. The effects of temporal aggregation. Bootstrapping test results, with Dikaios Tserkezos, Working Paper 2023.
  • The effects of Temporal Aggregation and Random Sampling on the Power of Jerque-Bera Normality test’ – A Monte Carlo Study, with Dikaios Tserkezos, Applied Economics Notes, 2023.
  • A Remedy Framework in the Resolution of Non-performing Loans, 2021, Multinational Finance Journal, Vol. 25 (3/4), pp. 219-245.
  • Banking Crisis in Cyprus: Causes, Consequences and Recent Developments, 2018, with S. Brown and P. Theodossiou, Multinational Finance Journal, 2018, Vol. 22, no. 1, pp. 63-118.