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The Value Relevance of Direct Cash Flows under International Financial Reporting Standards.

This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards ( IFRS) in Australia. Our results show that for both industrial and extractive firms direct cash flow statements are value relevant u...

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Publicado en:Abacus Vol. 49; no. 3; pp. 367 - 396
Autores principales: Clacher, Iain, Ricquebourg, Alan Duboisée, Hodgson, Allan
Formato: Artículo
Publicado: Wiley-Blackwell Sep2013
Materias:
Assets (Accounting)
Present value
Quick assets
Cash flow
International accounting standards
Corporate finance
Accounting
Australia
Acceso en línea:Ver este registro en EBSCOhost