مقاله انگلیسی رایگان در مورد بررسی تجاری گزارش مالی هواپیمایی

مقاله سال 2016

While many researchers use financial reports to study airline business models, the experts charged with setting accounting standards refuse to introduce the concept of the business model in external reporting. The aim of this article is to identify and present the risk of relying on these financial reports. The focus is on owned and leased aircraft, which are the principal assets of every airline. To illustrate this risk, the results of a study of the most recent annual reports of selected full-service and low-cost carriers are presented in the third and fourth chapters. The rationale for selecting these two types of business models was to investigate whether accounting policies vary with factors influencing the book value of the owned and leased aircraft. This follows the critical review of literature method.

The article is structured as follows. The first two chapters consider the theoretical background for the use of financial reports in the study of airline business models, and the methodology and sample selection. Then, consideration is given to the risk of relying on these annual reports in the study of the business models of different airlines. Finally, conclusions are presented..