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Accounting, Cash Flow and Value Relevance (SpringerBriefs in Accounting) - Softcover

Buch 7 von 9: SpringerBriefs in Accounting

Paolone, Francesco

 
9783030506872: Accounting, Cash Flow and Value Relevance (SpringerBriefs in Accounting)
Softcover
ISBN 10: 3030506878 ISBN 13: 9783030506872
Verlag: Springer, 2020

Inhaltsangabe

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.

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Über die Autorin bzw. den Autor

Francesco Paolone holds a degree in Business Administration and Management at Bocconi University. He is Associate Professor at Mercatorum University and Adjunct Professor at LUISS Univeristy in Rome. He has been Visiting Professor at ESCP Europe Business School in London campus and Visiting Researcher at Aalborg University in Denmark. His research profiles are mainly focused on International and Financial Accounting, Corporate Governance and Business Models. He is currently on the Editorial Board of different peer-reviewed journals of Accounting and Financial Management. He is chartered accountant and legal auditor.

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Verlag
Springer
Erscheinungsdatum
2020
Sprache
Englisch
ISBN 10 
3030506878
ISBN 13 
9783030506872
Einband
Taschenbuch
Auflage
1
Anzahl der Seiten
124
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