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

Tan, C.W., Tower, G., Hancock, P. and Taplin, R. (2002) Empires of the sky: determinants of global airlines' accounting-policy choices. The International Journal of Accounting, 37 (3). pp. 277-299.

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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.

Item Type: Journal Article
Murdoch Affiliation(s): Murdoch Business School
Publisher: Elsevier BV
Copyright: © 2002 University of Illinois.
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