The value relevance of direct cash flows under international financial reporting standards

Clacher, I, de Ricquebourg, AD and Hodgson, A (2013) The value relevance of direct cash flows under international financial reporting standards. Abacus, 49 (3). 367 - 395. ISSN 1467-6281

Abstract

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Authors/Creators:
  • Clacher, I
  • de Ricquebourg, AD
  • Hodgson, A
Copyright, Publisher and Additional Information: © 2013 The Authors. Abacus published by Wiley Publishing Asia Pty Ltd on behalf of Accounting Foundation, The University of Sydney. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
Keywords: Cash flows and International Financial Reporting Standards; direct cash flow method; IFRS cash flow value relevance
Dates:
  • Published: 2013
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 20 Oct 2014 14:03
Last Modified: 20 Oct 2014 14:03
Published Version: http://dx.doi.org/10.1111/abac.12010
Status: Published
Publisher: Wiley
Identification Number: https://doi.org/10.1111/abac.12010

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