IDEAS home Printed from https://ideas.repec.org/a/cpn/umkeip/v14y2015i4p479-490.html
   My bibliography  Save this article

The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines

Author

Listed:
  • Mariusz Karwowski

    (Warsaw School of Economics)

Abstract

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.

Suggested Citation

  • Mariusz Karwowski, 2015. "The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 14(4), pages 479-490, December.
    • Handle: RePEc:cpn:umkeip:v:14:y:2015:i:4:p:479-490
    DOI: 10.12775/EiP.2015.031
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.12775/EiP.2015.031
    Download Restriction: no
    File URL: https://libkey.io/10.12775/EiP.2015.031?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Karwowski, Mariusz, 2016. "The risk in using financial reports in the study of airline business models," Journal of Air Transport Management, Elsevier, vol. 55(C), pages 185-192.

    More about this item

    Keywords

    business model; annual reports; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G01 - Financial Economics - - General - - - Financial Crises

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cpn:umkeip:v:14:y:2015:i:4:p:479-490. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miroslawa Buczynska (email available below). General contact details of provider: http://www.wydawnictwoumk.pl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.