Χρήση σύγχρονων οικονομικών κριτηρίων στη ναυτιλιακή χρηματοδότηση
The purpose of this paper is to study on the application of International Accounting Standards and conditions of Corporate Governance to the shipping companies and if their application is related to the return indices of these firms with the way to attract financiers.These two economic criteria were approached both theoretically and empirically. In the theoretical approach is the development of IAS associated with shipping and investigated whether the correct application of the rules of IAS is criterion by stakeholders in decisions on funding. In the empirical approach examined the relationship of the conditions of Corporate Governance which are applied from ten shipping companies listed on the NYSE with the ratios of capital (ROE, Return On Equity) and return on assets (ROA, Return On Assets) from the year 2007 to today. Basis of this study was the "Charter of Corporate Governance ', by law 3016/2002. For the survey followed the method of non-parametric test MANN - WHITNEY, which considering the interdependence of Corporate Governance and performance indices of companies. Conclusion of this paper is that the correct applications of IAS as well as the active growing conditions of Corporate Governance by shipping companies increase the return indices of the companies, attracting thus more financiers.