The Effects of the Evolution of the Business Model in a Period of Economic Crisis - A Study of Annual Reports of Selected Airlines

• Autorzy: Mariusz Karwowski
• Języki publikacji: EN

Abstrakty

EN

The business model has become the new challenge in external reporting. It is increasingly used in International Financial Reporting Standards and non-financial reporting. In an era of global crisis, enterprises are changing their business models. This article presents the consequences of the evolution of business models within the airline sector in a period of economic crisis and the reflection of changed business models in annual reports. The conclusions summarize information about the business models disclosed in annual reports of selected airlines. (original abstract)

Słowa kluczowe

EN

Economic crisis; Business models; Annual report of the company; Air transport; Air transport enterprise; Non-financial reporting

PL

Kryzys gospodarczy; Modele biznesowe; Raport roczny przedsiębiorstwa; Transport lotniczy; Przedsiębiorstwo transportu lotniczego; Sprawozdawczość niefinansowa

• Czasopismo: Ekonomia i Prawo
• Rocznik: 2015
• Tom: 14
• Numer: nr 4
• Strony: 479--490

Twórcy

autor

Mariusz Karwowski

• Warsaw School of Economics, Poland

Bibliografia

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Identyfikatory

DOI

10.12775/EiP.2015.031