The Accounting Treatment of Firms’ Valuation based on IFRS and Greek GAAP for Appropriate Investment Decision Making using ICT

Abstract

This detailed research proposal is an introduction to firm valuation and financial reporting under IAS/IFRS and Greek GAAP using ICT (Information and Communications Technology) for appropriate stock recommendation: Example of investment research /valuation report in the Food & Beverages Industry: Alcohol-free Beverage Sector. These recommendations include which stocks to buy, which stocks to sell, and which stocks to hold. The high complexity and diversity of the analysts’ valuation process today have far-reaching implications for investment decision-making and valuation practice. The increasing uncertainty during the financial crisis and the volume of risk that drive to analysts’ target price, earnings forecasts and stock recommendation often draws rigorous scientific search with the hope of finding winning formulas for firm or business units valuation in regions with different level of growth, margin and risk, and the way they contribute to value firm’s stock separately and totally, to find the secret to avoiding problems such as inaccurate forecasts or valuation errors.