PL EN


2010 | 58 | 4 | 360-374
Article title

THE EFFECT OF REVALUATION OF BALANCE SHEET ITEMS ON OPERATING RESULTS (Efekt precenenia poloziek suvahy na vysledok hospodarenia podnikov)

Title variants
Languages of publication
SK
Abstracts
EN
The authors have proposed a methodology for analysing the impact of changes in accounting appraisal methods (with compliance to the harmonization process of IAS/IFRS) on the profit/loss of a company. Using the principles of Gini coefficient, they have derived and designed two measures which can be used for quantifying differences in profit/loss distribution functions of companies. In the empirical part of the paper their results confirm, that the impact of the process of IAS/IFRS implementation in a company may depend on the industry in which it operates. These results have also been confirmed when they reclassified companies into more homogeneous groups using cluster analysis.
Contributors
author
  • Zuzana Schwartzova, Ekonomicka univerzita v Bratislave, Podnikovohospodarska fakulta v Kosiciach, Katedra financii a uctovnictva, Tajovskeho 13, 041 30 Kosice, Slovak Republic
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11SKAAAA100915
YADDA identifier
bwmeta1.element.8a7e7f90-a565-3fa3-9d5a-7328c88e2357
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