Author

Samaras Ioannis

Department of Applied Informatics, University of Macedonia, 156 Egnatia Str, P.O Box 1591 540 06, Greece

3 articles in our journals

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Research ArticleOpen accessEquity Valuation with the Use of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of bias. Approach: The three multiples under consideration are the Price-To-Sales (P/S) multiple, the Price-To-Book value of equity (P/B) multiple and the Price-To-Earnings (P/E) multiple using both current and … …American Journal of Applied Sciences, Vol. 9, Issue 1 · 5 Nov 2011 · 7,747 accessesView PDF Cite

Research ArticleOpen accessThe Accuracy of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of accuracy. Approach: Price-to-Sales (P/S) multiple, the price-to-book value of equity (P/B) multiple and the Price-to-Earnings (P/E) multiple are three multiples under consideration, using both current and one-year-ahead earnings … …American Journal of Applied Sciences, Vol. 8, Issue 8 · 19 Jul 2011 · 6,830 accessesView PDF Cite

Research ArticleOpen accessThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDF Cite