Accounting, Cash Flow and Value Relevance

Autor*innen

• Francesco Paolone

Parameter

• 124 Seiten
• 5 Lesestunden

• Business & Management
• Handel
• Rechtsthematik
• Sachliteratur
• Sozialwissenschaften

Mehr zum Buch

Focusing on the importance of operating cash flow, this book examines its value relevance for major European and US listed companies under IAS/IFRS. By employing a valuation model based on Ohlson's theory, the author demonstrates that operating cash flow is a crucial factor in assessing the market value of equity. The findings underscore the significance of cash flow disclosures, offering insights for standard setters and reinforcing the necessity of IAS 7 compliance.

• Sprache: Englisch
• Erscheinungsdatum: 2020
• Einband: Paperback