Empires of the sky: determinants of global airlines' accounting-policy choices

C.W. Tan; G. Tower; P. Hancock; R. Taplin

doi:10.1016/S0020-7063(02)00174-7

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Empires of the sky: determinants of global airlines' accounting-policy choices

Journal article

Peer reviewed

Empires of the sky: determinants of global airlines' accounting-policy choices

C.W. Tan, G. Tower, P. Hancock and R. Taplin

The International Journal of Accounting, Vol.37(3), pp.277-299

2002

DOI: https://doi.org/10.1016/S0020-7063(02)00174-7

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Abstract

This study quantifies the current level of diversity observed in airline accounting and examines possible determinants that explain accounting-policy choices by the global airline industry. Airlines' accounting-measurement policy for unrealized foreign-exchange differences and their disclosure of frequent-flyer information remains diverse. Inferential statistics shows that larger airlines tend to take unrealized foreign-exchange differences directly to equity and tend to disclose frequent-flyer accounting policy, while airlines with lower leverage tend to disclose frequent-flyer accounting.

Details

Title: Empires of the sky: determinants of global airlines' accounting-policy choices
Authors/Creators: C.W. Tan (Author/Creator)
G. Tower (Author/Creator)
P. Hancock (Author/Creator)
R. Taplin (Author/Creator)
Publication Details: The International Journal of Accounting, Vol.37(3), pp.277-299
Publisher: Elsevier BV
Identifiers: 991005541867207891
Murdoch Affiliation: Do not use- Former Murdoch Business School
Language: English
Resource Type: Journal article

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