Η διαχρονική εξέλιξη των εισηγμένων ναυτιλιακών εταιρειών με τη χρήση χρηματοοικονομικών δεικτών ρευστότητας, φερεγγυότητας και κερδοφορίας
The long-term development of shipping companies listed on stock markets using financial ratios of liquidity, solvency and profitability
KeywordsΝαυτιλιακές εταιρείες ; Χρηματοοικονομικοί δείκτες ; Χρηματοοικονομική ανάλυση ; Ναυτιλία ; Δείκτες
The subject of this master thesis aims at studying the case of selected shipping companies listed in international stock markets. For this reason, a financial analysis is carried out on a sample of shipping companies for the period 2007-2017. The choice of this period was made with a view to presenting the financial situation of the shipping industry before and after the global economic crisis as well as the effects it would had in this sector. The categories with which companies are selected are commensurate with their activity [Dry Bulk, Wet, Container]. The main objective is to highlight the specific features of each selected industry as well as the peculiarities of shipping and every company. The main tool for the specific analysis of the companies under review is the financial ratios whose analysis is done for the specific period in order to form a clear picture according to the results of the financial ratios. At the same time, a comparison is made between the companies and thus the financial profile of the companies is shaped and useful conclusions are drawn for their overall performance. Finally, through the analysis and interpretation of the financial statements, the financial ratios are understood both on the theoretical and the practical level, which contributes to the better evaluation of the results.