Financial statements analysis of shipping firms
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Keywords
Financial statements ; Shipping firm ; Listed ; Balance sheet ; Income statement ; Statement of changes in equity ; Cash flow statement ; Charter ; Capitalization ; Earnings manipulationAbstract
The scope of this paper is to present a guide and a technical analysis of the main types of financial statements of listed shipping firms. These types are Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement, and the Notes that follow these 4 financial statements. The main subcategories of each type will be analyzed.
In addition, we will, also, mention the accounting and financial treatment a shipping firm applies, when one of each vessels is chartered (either for a single voyage, or for a specific period of time), the expenses that a shipping firm capitalizes for a vessel and what that means, accounting wise, for the value of the ship and its depreciation through the years, the differences between the financial statements of a listed and a non-listed shipping firm, and the way that reporting is executed, when it concerns the management of the company.
In our research, we will examine cases, final by the court, in which, listed shipping firms manipulated their financial statements, and we will analyze the ways in which these companies succeeded in manipulating the market with the assistance of financial ratios for the better analysis and understanding.
Postgraduate Studies Programme
Shipping ManagementDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
118Language
EnglishCollections
Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα