Effects of adopting direct cash flow statements on companys earnings: The study on government owned and controlled corporations (GOCCs) from year 2002 to 2009

• المؤلفون الرئيسيون: Allaguigan, Hayden Richard T., Ng, Kimmie D., Pulhin, Anthony A., Rey, Louise Patricia S.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2014
• الموضوعات: Cash flow; Cash management; Government corporations > Philippines; Accounting
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etd_bachelors/10510

The study aims to assess the effects of adopting the use of Direct method in presenting Statement of Cash Flows in adopting International Financial Reporting Standards (IFRS) in the Philippines with respect to the efficacy and effectiveness of the information provided. The focus of the study is main...