EFEKT PRECENENIA POLOŽIEK SÚVAHY NA VÝSLEDOK HOSPODÁRENIA PODNIKOV

• Authors: Schwartzová Zuzana , Lyócsa Štefan , Baumӧhl Eduard

Title variants

EN

Effect of revaluation of balance sheet items on operating results

• 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.

Keywords

EN

BALANCE SHEET ITEMS; COMPANY; GINI COEFFICIENT; IAS/IFRS; OPERATING RESULTS; REVALUATION

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2010
• Volume: 58
• Issue: 4
• Pages: 360-374
• Document type: ARTICLE

Contributors

author

Schwartzová Zuzana

• Ekonomická univerzita v Bratislave, Podnikovohospodárska fakulta v Košiciach, Tajovského 13, 041 30 Košice, Slovak Republic

author

Lyócsa Štefan

author

Baumӧhl Eduard

• Zuzana Schwartzova, Ekonomicka univerzita v Bratislave, Podnikovohospodarska fakulta v Kosiciach, Katedra financii a uctovnictva, Tajovskeho 13, 041 30 Kosice, Slovak Republic

Identifiers

CEJSH db identifier

11SKAAAA100915