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  • 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
  • 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.
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