Efekt precenenia položiek súvahy na výsledok hospodárenia podnikov
The Effect of Revaluation of Balance Sheet Items on Operating Results

Summary/Abstract: We have proposed a methodology for analysing the impact of changes in accounting appraisal methods (with compliance to the harmonization process of IAS/IFRS) on the profit/loss of a company. Using the principles of Gini coefficient, we have derived and designed two measures which can be used for quantifying differences in profit/loss distribution functions of companies. In the empirical part of the paper our results confirm, that the impact of the process of IAS/IFRS implementation in a company may depend on the industry in which it operates. These results have also been confirmed when we reclassified companies into more homogeneous groups using cluster analysis.

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