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EFEKT PRECENENIA POLOŽIEK SÚVAHY NA VÝSLEDOK HOSPODÁRENIA PODNIKOV

100%
Schwartzová Z., Lyócsa Š., Baumӧhl E.
Ekonomický časopis (Journal of Economics)
|
2010
|
vol. 58
|
issue 4
360-374
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.
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