The Decision Relevance of Cash-Flow Information: A Note.
The article highlights the release of Approved Australian Accounting Standards 1026, 'Statement of Cash Flows,' in 1992, while providing information on a study which was conducted to ascertain the decision-making concept of the cash-flow statement cash-flow statement (CFS). There have been numerous...
| Published in: | Abacus Vol. 34; no. 2; pp. 204 - 220 |
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| Main Authors: | , |
| Format: | Article |
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Wiley-Blackwell
Sep98
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| Subjects: | |
| Online Access: | View this record in EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=1243602&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 1243602 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Sep98 vid: 34 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 1243602 10.1111/1467-6281.00030 ppf: 204 ppct: 16 formats: fmt: – @attributes: type: T – @attributes: type: P size: 1MB tig: atl: The Decision Relevance of Cash-Flow Information: A Note. aug: au: Jones, Stewart Widjaja, Loura affil: Professor of Accounting at the School of Accounting and Finance, Deakin University, Burwood Campus. Accounting Executive for the Shell Corporation of Singapore, Deakin University, Burwood Campus. su: Accounting standards Corporate finance Cash flow Financial statements Loan officers Australia sug: subj: Australia Accounting standards Corporate finance Cash flow Financial statements Loan officers keyword: Decision making. ab: The article highlights the release of Approved Australian Accounting Standards 1026, 'Statement of Cash Flows,' in 1992, while providing information on a study which was conducted to ascertain the decision-making concept of the cash-flow statement cash-flow statement (CFS). There have been numerous suggestions in the literature that the CFS has achieved, albeit by a somewhat circuitous route, the status of a primary financial statement, adding comparable importance to the profit and loss statement and balance sheet. Indeed, a primary purpose of this article is to meet the call for greater research efforts on the CFS and to evaluate its growing significance on the Australian financial reporting environment. Besides the benefits accruing to the Australian accounting profession, relevant research on this topic will also prove useful on an international level. The present study is based on a survey of 159 financial statements users, of which eighty-three were loan officers and seventy-six were financial analysts. The survey analyzed their ratings of several decision contexts of the CFS, many of which were replicated. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1998 holdings: @attributes: islocal: N |
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