Πλοήγηση ανά Συγγραφέα "Notopoulos, Panagiotis"
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Τεκμήριο Are acquiring firms better off after an acquisition? Evidence from a knowledge-intensive industry in Greece(2011-07) Pazarskis, Michail; Alexandrakis, Alexandros; Notopoulos, Panagiotis; Kydros, DimitriosThis study examines the impact of mergers and acquisitions (M&As) on the post-merger operating performance of merger-involved firms in Greece at information technology industry, a knowledge-intensive industry. Using accounting data (financial ratios), the post-merger performance of all the Greek companies, listed on the Athens Stock Exchange at information technology industry, that executed one merger or acquisition in the period from 2004 to 2007 as acquirers (a sample of five firms), is investigated and the degree their successful knowledge transfer to the new merged firm is evaluated. For the purpose of the study, a set of eleven ratios is employed, in order to measure acquiring firms’ operating performance and to compare pre- and post-merger operating performance for two years before and after the M&A announcements. The results revealed that M&As had a negative impact on the post-merger performance of the mergerinvolved firms from a knowledge-intensive industry, concerning their total debt analysis, two years after the M&A transaction. Also there were not some other positive or negative impacts at any other examined ratio, which reveals a possible successful transfer of knowledge, but not the creation of potential synergies or cost reductions.Τεκμήριο Homer's Iliad – A Social Network Analytic Approach(2015-03) Kydros, Dimitrios; Notopoulos, Panagiotis; Exarchos, GeorgiosIn this paper we provide some insights in Homer's Iliad from the perspective of social network analysis. We use the original text and other public available data to create a social network (i.e. a graph) that comprises of all actors in the Iliad together with their interactions. We present some visualizations of these data and discuss concepts like connectivity, connected components and groupings. Furthermore, we calculate some well-established metrics, coming from social network analysis in this social network and discuss the numerical results. These results indicate that the Iliadic network is a small-world network, rather dissasortative and relatively easy to disconnect.Τεκμήριο IFRS adoption effects in Greece: evidence from the IT sector(2011) Pazarskis, Michail; Alexandrakis, Alexandros; Notopoulos, Panagiotis; Kydros, DimitriosFrom January 2005 all the listed firms in the EU member states were required to prepare their financial statements according to the International Financial Reporting Standards – IFRS. In Greece, this transition from Greek GAAP to IFRS may have an effect on firms’ financial results. This study examines the possible impact of adoption of IFRS at Greek firms of the Information Technology (IT) sector, listed on the Athens Exchange. For this reason, the study analyses the financial statements of the sample firms for three years before and after the IFRS adoption in Greece with some ratios. Also, a further analysis is applied in order to estimate the exact influence of IFRS adoption effects in a different time interval and is compared the year 2002 (the year that was firstly announced the IFRS adoption in E.U.) with the year 2005 (the first year of IFRS official adoption on firms’ financial statements). The received results reveiled that, concerning the IFRS adoption effects, compared the year 2002 with the year 2005, as none of the accounting ratios had a statistically significant change due to the IFRS adoption, there is no evidence for a specific impact of the adoption of IFRS on accounting-based information and performance from financial statements at the sample firms. In contrary, in examining the data for the sample firms over a threeyear-period before and after the IFRS adoption, the results revealed that two (EBIT margin; gearing) out of twenty accounting ratios had a statistically significant change and a positive impact due to the IFRS adoption.