Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7435524 | Journal of Air Transport Management | 2016 | 8 Pages |
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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Strategy and Management
Authors
Mariusz Karwowski,