Comparative study of legal forms of shipping companies in Greece and internationally : historical review and their connection with the financial statements
View/
Keywords
Legal forms ; Structures ; Financial statements ; Shipping finance ; Shipping companiesAbstract
The following diploma thesis provides an analysis of the legal structures adopted by shipping companies both in Greece and internationally examining how these legal forms have evolved over the years and their impact on financial reporting and corporate governance. Approaching the development of shipping companies historically, from the beginning of maritime trade, the evolution of informal bookkeeping, and the adoption of double-entry bookkeeping, this thesis may help understand the way led to modern financial statements. It mentions the various legal forms under which shipping companies operate, such as Sole Proprietorships, Partnerships, Limited Liability Companies (LLCs), and Corporations, analyzing how these structures influence key aspects such as liability, taxation, and corporate governance.
The author explores how these accounting standards affect the financial statements of shipping companies and their compliance with international regulatory obligations. Furthermore, the thesis outlines the regulatory environment for shipping, including critical international conventions such as SOLAS, MARPOL, and the ISPS Code, which set the framework for safety, environmental protection, and security in the maritime industry.
The thesis also examines the influence of capital markets, focusing on countries such as the United States or the United Kingdom and analyzes how different legal frameworks in these jurisdictions affect the financial reporting, taxation, and strategic decisions of shipping companies. The study further discusses the impact of strategic alliances, environmental regulations, and geopolitical challenges on the shipping industry, particularly in the context of corporate governance and sustainability.
In conclusion, this thesis provides a comparative perspective on the legal and financial dimensions of shipping companies, illustrating how historical, political, and economic factors have shaped their development. It offers insights into how shipping companies can navigate complex regulatory environments while ensuring financial transparency and operational efficiency in a globalized economy.
Postgraduate Studies Programme
Shipping ManagementDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
84Language
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