The risk in using financial reports in the study of airline business models
The risk in using financial reports in the study of airline business models
- New search for: Karwowski, Mariusz
- New search for: Karwowski, Mariusz
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.
Highlights Financial reports do not sufficiently reflect the business models of airlines. There is risk in the use of financial reports in the study of airline business models. To identify this risk, it is important to study the carriers’ accounting policies.
Document information
The risk in using financial reports in the study of airline business models
Journal of Air Transport Management ; 55 ; 185-192
2016-05-25
8 pages
Article (Journal)
Electronic Resource
English
Similar titles
Air Transport - First-quarter airline financial reports show improvements
Online Contents | 2006
Airline Reports by Region - Airline Fleet Summary
Online Contents | 2002
Airline Reports by Region - Airline Fleet Summary
Online Contents | 2003