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Authors = Spyros Missiakoulis ORCID = 0000-0002-5174-6481

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6 pages, 392 KiB  
Entry
Some Linguistic Aspects of the Term “Statistics
by Spyros Missiakoulis
Encyclopedia 2024, 4(3), 1286-1291; https://doi.org/10.3390/encyclopedia4030084 - 27 Aug 2024
Viewed by 2596
Definition
The origin of the word “Statistics” is mistakenly sought in the Latin word “Status”. Although the term is indeed etymologically linked to “Status”, it is derived from the Greek noun “Στατός” (statos), meaning standing. Full article
(This article belongs to the Section Social Sciences)
7 pages, 520 KiB  
Proceeding Paper
Mean Daily Temperature Estimations and the Impact on Climatological Applications
by Charalampos Kolyvas, Spyros Missiakoulis and Flora Gofa
Environ. Sci. Proc. 2023, 26(1), 131; https://doi.org/10.3390/environsciproc2023026131 - 29 Aug 2023
Cited by 3 | Viewed by 3352
Abstract
Climate variation in temperature describes the fluctuations that occur above or below the average temperature over time. This study focuses on the analysis of various approaches for calculating the average temperature to better capture and represent the true average temperature over the course [...] Read more.
Climate variation in temperature describes the fluctuations that occur above or below the average temperature over time. This study focuses on the analysis of various approaches for calculating the average temperature to better capture and represent the true average temperature over the course of a day. As the conventional approach often fails to integrate significant behaviors of temperature variations, nine mathematical formulas are employed with a different number of daily observations. Specifically, this study inserts the geometric and harmonic mean and their variations for the estimation of the average temperature. Furthermore, the application of the formulas to the time series of temperature recordings for three station locations in Greece is analyzed. For the evaluation of the results, six widely used statistical indices for quantifying errors are applied, and their relative effects are also discussed. Finally, as a practical application of the impact of the formula used for the averaging of daily temperature, the various approaches are introduced on the same observation dataset for the estimation of the heating degree-days, an index that can have significant climatological and economic implications over a region. Full article
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18 pages, 248 KiB  
Article
The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms
by Petros Kalantonis, Sotiria Schoina, Spyros Missiakoulis and Constantin Zopounidis
Mathematics 2020, 8(5), 730; https://doi.org/10.3390/math8050730 - 6 May 2020
Cited by 16 | Viewed by 3556
Abstract
Although many empirical studies have focused on R & D performance models for markets globally, the available financial information for R & D expenditure is limited. In other words, can we assume that the reported accounting information for R & D investment is [...] Read more.
Although many empirical studies have focused on R & D performance models for markets globally, the available financial information for R & D expenditure is limited. In other words, can we assume that the reported accounting information for R & D investment is adequate and valuable? This study empirically investigates the effect of R & D reported information on the value relevance of the accounting information of firms’ financial statements. Specifically, using Ohlson’s equation, it is examined whether changes in stock prices are explained better when R & D factors are included in models, in conjunction with changes in book value and abnormal earnings. We focus on listed firms on the Athens Stock Exchange in order to explore whether R & D expenses are value relevant, in a market which has been affected for a long period by the global economic crisis of 2007. In our findings, we observe that the reported R & D expenses do not have any significant influence on the investors’ choices, in contrast to expectations based on the prior literature. Moreover, the panel data analysis employed in the paper overcomes common methodological problems (such as autocorrelation, multicollinearity, and heteroscedasticity) and allows the estimation of unbiased and efficient estimators. Full article
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