Store besparelser
Hurtig levering
Gemte
Log ind
0
Kurv
Kurv

Accounting, Cash Flow and Value Relevance

Af: Francesco Paolone Engelsk Paperback

Accounting, Cash Flow and Value Relevance

Af: Francesco Paolone Engelsk Paperback
Tjek vores konkurrenters priser

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.

Tjek vores konkurrenters priser
Normalpris
kr 573
Fragt: 39 kr
6 - 8 hverdage
20 kr
Pakkegebyr
God 4 anmeldelser på
Tjek vores konkurrenters priser

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.

Produktdetaljer
Sprog: Engelsk
Sider: 111
ISBN-13: 9783030506872
Indbinding: Paperback
Udgave:
ISBN-10: 3030506878
Udg. Dato: 30 jul 2020
Længde: 0mm
Bredde: 155mm
Højde: 235mm
Forlag: Springer Nature Switzerland AG
Oplagsdato: 30 jul 2020
Forfatter(e): Francesco Paolone
Forfatter(e) Francesco Paolone


Kategori Økonomistyring og bogføring


ISBN-13 9783030506872


Sprog Engelsk


Indbinding Paperback


Sider 111


Udgave


Længde 0mm


Bredde 155mm


Højde 235mm


Udg. Dato 30 jul 2020


Oplagsdato 30 jul 2020


Forlag Springer Nature Switzerland AG

Vi anbefaler også
Kategori sammenhænge