Η χρησιμότητα των χρηματοοικονομικών πληροφοριών και η επίδρασή τους στις αποδόσεις των μετοχών: μια εμπειρική έρευνα στο Χρηματιστήριο Αξιών Αθηνών

  1. PhD thesis
  2. The value relevance of financial information and their impact on stock returns: an empirical investigation in the Athens Stock Exchange
  3. Δημητρόπουλος, Παναγιώτης
  4. Σχολή Κοινωνικών Επιστημών
  5. 2011 [2011]
  6. Ελληνικά
  7. Αστερίου, Δημήτριος
  8. Κουσενίδης, Δημήτριος | Συριόπουλος, Κωνσταντίνος | Βασιλείου, Δημήτριος | Δημητράς, Αυγουστίνος | Λεβέντης, Στέργιος | Σάμιτας, Αριστείδης
  9. Πληροφοριακή χρησιμότητα | Ποιότητα λογιστικών μεγεθών | Λογιστική συντηρητικότητα | Ελληνική κεφαλαιαγορά
  10. social-sciences
  11. 486 σ., πιν., σχημ., ευρ.
    • The present doctoral thesis aims to study the issues of value relevance and quality of accounting information within the context of the Greek capital market. Using a sample of Greek listed firms from all business sectors (including banking institutions) and applying alternative methodologies, we examined the main factors (internal and exrternal) which shape and determine the value relevance of accounting information. Our empirical evidence indicate that earnings (more than any other accounting figure) cash flows, common equity and accruals seem to have significant impact on investor‟s desicions and contribute to the valuation process of the Greek listed firms. Also the quality of accounting information seems to be positively affected from the efficiency of corporate governance, the adoption of International Financial Reporting Standards (IFRS) and the quality of statutory audits. On the contrary, speculation and the adoption of the euro currency by the Greek government in 2001 have impacted negatively in the quality of accounting information.
  13. Hellenic Open University
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