دانلود رایگان مقاله ریسک استفاده از گزارش مالی در مطالعه مدل تجاری هواپیمایی

عنوان فارسی
ریسک استفاده از گزارش های مالی در مطالعه مدل های تجاری هواپیمایی
عنوان انگلیسی
The risk in using financial reports in the study of airline business models
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
8
سال انتشار
2016
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E4116
رشته های مرتبط با این مقاله
علوم فنون هوایی
مجله
مجله مدیریت حمل و نقل هوایی - Journal of Air Transport Management
دانشگاه
دانشکده اقتصاد وارز، دانشکده مدیریت، لهستان
کلمات کلیدی
مدل تجاری، سیاست های حسابداری، هواپیما، گزارش مالی
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

abstract


A review of published articles has shown that many researchers use financial reports as the main source of information in regard to airline business models. A study of accounting policies and other external information, however, has highlighted the differences in assumptions as to useful lives and the residual values of aircraft, which are the principal assets of airlines. While the considerable, unexplained differences in the accounting policies of enterprises with similar business models indicate there may be risk in using this data, the risk can be eliminated by making appropriate adjustments in the financial statements.

نتیجه گیری

6. Conclusions


The review of published articles showed that many studies have used financial reports as one of the primary sources of information about airline business models. On the other hand, it was stated that the setters of accounting standards have refused to introduce the concept of the business model in financial reporting. This paper presents the risk of using accounting data to analyse the performance of carriers’ business models. It is based on owned and leased aircraft, which are critical to the industry as they constitute more than half of airlines’ total assets. The information researched in the paper was derived from the financial reports of selected carriers.


بدون دیدگاه