Are Direct Cash Flow Disclosures Informative? A Revisit

Are Direct Cash Flow Disclosures Informative? A Revisit

We revisit the incremental usefulness of direct method cash flow disclosures. Prior empirical studies of U.S. firms advocate the direct method, but none fully considered all available indirect method cash flow information, warranting further study. Recent FASB, IASB and particularly CFA Institute co...

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書目詳細資料
Main Authors:	Orpurt, Steven Francis, ZANG, Yoonseok
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2006
主題:	Accounting Corporate Finance
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/188
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

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