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Dimitrios V. Kousenidis Christos I. Negakis Iordanis N. Floropoulos 《Managerial and Decision Economics》1998,19(1):55-58
The present note expands on the (Frigo and Ciecka (1995)) residual income profile in order to analyze the relationship between residual income (RI), return on investment (ROI) and cash flows. The results indicate that in addition to the question of whether RI and ROI are useful in divisional performance evaluation, both measures also have an important role to play as a means of approximating actual cash flow. © 1998 John Wiley & Sons, Ltd. 相似文献
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Innovation and upheaval: early growth in Greek capital market listings and IPOs from 1880 to the Second World War in the Athens Stock Exchange† 下载免费PDF全文
Stavros Thomadakis Dimitrios Gounopoulos Christos Nounis Michalis Riginos 《The Economic history review》2017,70(3):859-892
The establishment and growth of the Greek stock market were coincident with development episodes, financial upheavals, and geographic expansions of the country's economy over the period 1880–1940. This article explores the growth of the Athens Stock Exchange through new listings and initial public offerings (IPOs) in the late nineteenth and early twentieth centuries. We examine changes in exchange governance and listing requirements. On a theme not addressed before , we find that simple listings were far more numerous than actual IPOs. IPOs in Greece remained unregulated throughout the period. Their under‐pricing became pronounced in the later parts of the period, especially the 1920s. The study presents data on ‘quasi‐IPOs’ (that is, capital increases shortly after listing) and shows that they offer a more accurate assessment of the demand for the financing of listing firms in an emerging market. Robust evidence is presented to show that as the Exchange developed it also underwent a change in character, becoming more oriented to the domestic market and catering to smaller firms in domestic manufacturing in the post‐First World War era that marked the end of early globalization. 相似文献
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Dolores M. Frías Miguel A. Rodríguez J. Alberto Castaeda Carmen M. Sabiote Dimitrios Buhalis 《International Journal of Tourism Research》2012,14(5):437-450
The present study aims to outline the growing importance of culture in the field of tourism. More specifically, it highlights culture as a moderating variable in pre‐visit tourist destination image formation, through the information sources utilized by the tourist in the selection of a holiday destination (that is, travel agencies alone vs. travel agencies together with the Internet). For this purpose primary research used a multicultural sample of 371 tourists from different European countries. The results show that the formation of a destination's pre‐visit image amongst tourists, based on the information sources they use, is moderated by the level of uncertainty‐avoidance of their national cultures. Copyright © 2011 John Wiley & Sons, Ltd. 相似文献
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Dimitrios Buhalis 《旅游业当前问题》2013,16(5):440-480
This paper provides a strategic analysis of the competitiveness of Greek tourism. It illustrates the importance of tourism as an economic activity and analyses the current situation and structural problems of Greece as a destination. Although Greece offers unique nature, culture and heritage, the lack of differentiation of the tourism product as well as competitive disadvantages in marketing and planning cause an over-dependence on intermediaries for the promotion and distribution of the tourism product whilst jeopardising its quality. This affects the profitability and competitiveness of both the destination and its small and medium-sized tourism enterprises. The paper proposes a grand strategy as well as numerous strategic directions, objectives and tasks aiming to demonstrate the way ahead for Greek tourism. Several major opportunities emerge through the Olympic Games in 2004 as well as the major projects currently being undertaken which will enhance the infrastructure of the country. It is argued that a consistent tourism policy based on professional development and implemented through a Master Plan is urgently required. Strategies and methodologies need to be identified, whilst private enterprises need to increase their cooperation locally in order to enhance the quality and competitiveness of the product. 相似文献
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Tourism research is in the midst of a ‘critical turn’ away from traditional positivist approaches, towards more reflective and critical paths of inquiry. This paper introduces readers to Q-methodology, a method of research that tourism researchers rarely use and that can provide useful information in critical tourism research concerning the exploration and comparison of subjectivity. The paper presents the fundamentals of the approach and provides examples of its application in tourism and other areas that may directly interest tourism researchers. In so doing, the paper encourages and facilitates the use of Q-methodology amongst tourism researchers interested in enhancing the nature and richness of their methodological alternatives for developing tourism knowledge. 相似文献