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| Tekijä: | Tan, C.W. (et al.) |
| Otsikko: | Empires of the sky: Determinants of global airlines' accounting-policy choices |
| Lehti: | International Journal of Accounting
2002 : VOL. 37:3, p. 277-299 |
| Asiasana: | International Accounting Policy Airlines Industries Measurement Disclosure |
| Kieli: | eng |
| Tiivistelmä: | This study quantifies the current level of diversity observed in airline accounting and examines possible determinants that explain accounting-policy choices by the global airline industry. Airlines' accounting-measurement policy for unrealized foreign-exchange differences and their disclosure of frequent-flyer information remains diverse. Statistics shows that larger airlines tend to take unrealized foreign-exchange differences directly to equity and tend to disclose frequent-flyer accounting policy, while airlines with lower leverage tend to disclose frequent-flyer accounting. |
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