Η πληροφοριακή αξία των λογιστικών αριθμών στην αποτίμηση των επιχειρήσεων. Υποδείγματα αποτίμησης που στηρίζονται στα κέρδη και στις ταμειακές ροές
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Keywords
Χρηματοπιστωτικό σύστημα ; Λογιστικό πλαίσιο ; Χρηματοοικονομική ανάλυση ; Αριθμοδείκτες ; Υποδείγματα αποτίμησης ; Κόστος κεφαλαίου ; Υπολειμματικές ροές ; Ταμειακές ροές ; Μερισματική απόδοση ; Παλινδρόμηση ; Financial system ; Financial analysis ; Economic intrinsic value ; Ratios ; Cost of capital ; Residuals ; FCFE ; DGM ; Regression analysis ; OhlsonAbstract
Investors wishing to know the value of the companies included in the investment portfolio, so that they can ascertain at what price will negotiate the purchase or sale of shares (of these companies). These financial statements (including information sources) providing the information investors need to reach a purchase or sale estimate. The process of analysis of the specific information provided, called fundamental valuation as it focuses on the financial analysis techniques that create value for investors. The process of valuation depends on the correct understanding of the company's activities, how they create value and how this value is reflected in the financial statements. Created a conceptual framework that organizes the thinking investor, collects and filters the enormous amount of accounting and other information, apply analysis techniques and results in estimates that approximate the price level stakeholders will negotiate.
This thesis aims to expose the operating framework of the space-traded companies their investment needs and the significance of the value assessment reports of the shares of companies. Record of financial analysis methods and measuring various performance indicators and we make a literature review of theoretical and applied valuation models that highlight their contribution to the investing public. Our research is completed by applying the valuation models the method of residual cash flows (FCFE - Free Cash Flow of Equity), the process of growth of dividends and late Ohlson method of residual income (Residual Income Model).
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων (ΜΒΑ)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
119Language
GreekCollections
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Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές
Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές