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

Mariusz Karwowski ()
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Mariusz Karwowski: Warsaw School of Economics

Ekonomia i Prawo, 2015, vol. 14, issue 4, 479-490

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.

Keywords: business model; annual reports; accounting (search for similar items in EconPapers)
JEL-codes: G01 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkeip:v:14:y:2015:i:4:p:479-490

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