search query: @freeterm KENNZAHLENWESEN / total: 9
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| Author: | Schefczyk, M. |
| Title: | Operational performance of airlines. An extension of traditional measurement paradigms |
| Journal: | Strategic Management Journal
1993 : MAY, VOL. 14:4, p. 301-317 |
| Index terms: | |
| Freeterms: | FLUGGESELLSCHAFT, BETRIEBSERFOLG, KENNZAHLENWESEN |
| Language: | eng |
| Abstract: | International performance assessments of airlines from published financial information are difficult, because most airlines lease a substantial fraction of their aircraft, and different accounting and taxation rules in various countries result in different impacts of leased assets on profit and balance sheet information. A possible solution is non-financial data. However, different units of measurement introduce new difficulties. Drawing on data from 15 airlines, this study utilizes a technique to analyze and compare operational performance of airlines. |
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