Ph.D. in Economics | Teaching Fellow | University of Patras

I am a teaching fellow at the Department of Economics of the University of Patras. My research interests lie at the intersection of accounting and finance, with a focus on how institutional, managerial, or firm-specific factors influence corporate policies and performance outcomes.

• Cash Holdings & Corporate Liquidity
• Managerial Discretion & Ability
• Business Strategy & Performance
• Policy Risk & Economic Uncertainty
• Tax Aggressiveness & Corporate Finance
• Environmental Accounting & ESG

• Ph.D. in Economics (2022) - University of Patras
  • Dissertation: "Essays in financial accounting and corporate finance"
• MSc in Applied Economics and Data Analysis (2017) - University of Patras (with distinction)
• Master in Business Administration (MBA) (2015) - University of Patras (with distinction)
• BSc in Economics (2005) - University of Patras

• 280 Citations (Google Scholar)
• H-Index: 10
• i10-Index: 10
• 15 peer-reviewed publications in international journals

• Magerakis, E. (2025). Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic. Journal of Management Control. (doi)
• Magerakis, E. & Theodoraki, C. (2025). Environmental uncertainty and corporate performance: Can R&D investments provide a silver lining to this cloud? Review of Managerial Science. (doi)

• Magerakis, E., Pantzalis, C., & Park, J. C. (2023). The effect of proximity to political power on corporate cash policy. Journal of Corporate Finance, 82, 102448. (doi) [ABS 4★, ABDC A]*

📚 Full Publication List

• 2024-2025: Adjunct Lecturer - Accounting II
• 2022-2023: Adjunct Lecturer - Accounting I, Accounting II, Financial Analysis and Management
• 2017-2021: Teaching Assistant - Accounting I & II
• 2019-2020: Teaching Assistant - Business Financial Analysis

• Statistical/ Econometric Analysis: R, Stata, Excel
• Business Intelligence: Targit
• Accounting Software: SingularLogic, OTS
• Typesetting: LaTeX, Markdown
• Programming: Python (learning)

• 2024: Corporate tax avoidance under economic policy uncertainty - HOU Conference, Athens
• 2022: Time-varying firm cash holding and economic policy uncertainty - FEBS Conference, Athens
• 2021: Corruption, cash holdings and firm performance - European Accounting Association Conference, Brussels (Virtual)

🎙️ Podcasts: Listen to narrated versions of my research papers on Spotify

• Corporate tax avoidance under economic policy uncertainty (Under Review)
• Political corruption and corporate tax avoidance (Under Review)

• 📧 Email: smagerakis@upatras.gr
• 🌐 Website: smagerakis.gr
• 💼 LinkedIn: efstathiosmagerakis
• 🐦 Twitter: @smager9
• 🔬 ORCID: 0000-0001-7977-0363