文章基本信息

标题：Use of Statistical Methods as an Educational Tool in the Financial Management of Enterprises in the Implementation of International Financial Reporting Standards
本地全文：下载
作者：Jozef Lukač ; Magdalena Freňaková ; Eva Manová 等
期刊名称：TEM Journal
印刷版ISSN：2217-8309
电子版ISSN：2217-8333
出版年度：2019
卷号：8
期号：3
页码：819-826
DOI：10.18421/TEM83-18
语种：English
出版社：UIKTEN
摘要：Enterprises that use the international IFRS system usually operate primarily as domestic businesses abroad and this accounting system makes it easier for them to present their financial statements to their partners from abroad. The aim of the paper is to determine clusters for enterprises that report according to IAS / IFRS using statistical analysis - cluster analysis. Also its aim is to prove the possibility of using cluster analysis for accounting data in order to improve management decision-making in financial management issues.
关键词：cluster analysis;IAS;IFRS;financial performance;financial indicators.