Accounting, Cash Flow and Value Relevance

Autori

• Francesco Paolone

Parametri

Pagine

124pagine

Tempo di lettura

5ore

• Diritto
• Economia e affari
• Letteratura giuridica

Maggiori informazioni sul libro

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.

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Lingua: Inglese

Pubblicato: 2020

(In brossura)