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Accounting, Cash Flow and Value Relevance

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting, Cash Flow and Value Relevance/ by Francesco Paolone.
作者:	Paolone, Francesco.
面頁冊數:	IX, 111 p. 17 illus., 12 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Finance, general. -
電子資源:	https://doi.org/10.1007/978-3-030-50688-9
ISBN:	9783030506889

Accounting, Cash Flow and Value Relevance
Paolone, Francesco.

Accounting, Cash Flow and Value Relevance[electronic resource] /by Francesco Paolone. - 1st ed. 2020. - IX, 111 p. 17 illus., 12 illus. in color.online resource. - SpringerBriefs in Accounting,2196-7873. - SpringerBriefs in Accounting,.

Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement.

Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.

ISBN: 9783030506889

Standard No.: 10.1007/978-3-030-50688-9doiSubjects--Topical Terms:

1069041
Finance, general.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

Accounting, Cash Flow and Value Relevance
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