Rodyti trumpą aprašą

dc.contributor.authorZheng, Xiaosong
dc.contributor.authorGuo, Yingya
dc.contributor.authorXu, Jiali
dc.date.accessioned2024-06-04T07:51:12Z
dc.date.available2024-06-04T07:51:12Z
dc.date.issued2012
dc.identifier.isbn9786094571169en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154337
dc.description.abstractThe public and professionals are gradually taking the quality of financial statement of airline’ companies into account since the global airline industry plays a vital role within the international business community. However, methods of airline financial reporting and disclosure vary significantly from coun-try to country due to different accounting standards. This disparity in accounting disclosure represents a large obstacle to the growing globalization of business as international investors need comparable finan-cial information to assess the financial health of different companies. This paper will illustrate one of is-sues observed in the airline industry called the estimation of depreciation expenses, which exerts a huge influence on the stated revenue since depreciation is a major expense in the industry. Assisted by classical financial analysis, we find that companies can perform different depreciation estimation practices which are allowed by different accounting practices to manage earnings.en_US
dc.format.extent6 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154267en_US
dc.source.urihttp://old.konferencijos.vgtu.lt/bm.vgtu.lt/public_html/index.php/bm/bm_2012/paper/view/83en_US
dc.subjectfinancial statementen_US
dc.subjectdepreciation policiesen_US
dc.subjectairline industryen_US
dc.subjectestimationen_US
dc.subjectratioen_US
dc.titleThe influence of depreciation policies on financial statement analysis: a case study of airline industryen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeFinance engineeringen_US
dcterms.issued2012-05-11
dcterms.references33en_US
dc.description.versionTaip / Yesen_US
dc.contributor.institutionTallinn University of Technologyen_US
dc.contributor.institutionShanghai Universityen_US
dcterms.sourcetitle7th International Scientific Conference “Business and Management 2012”en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.identifier.doihttps://doi.org/10.3846/bm.2012.036en_US


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