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Accounting, Cash Flow and Value Relevance
Kategorie	Beschreibung
036a	XA-DE
037b	eng
077a	1725481510 Erscheint auch als (Druck-Ausgabe): ‡Paolone, Francesco: Accounting, cash flow and value relevance
087q	978-3-030-50687-2
087q	978-3-030-50689-6
100	Paolone, Francesco ¬[VerfasserIn]¬
331	Accounting, Cash Flow and Value Relevance
403	1st ed. 2020.
410	Cham
410	Cham
412	Springer International Publishing
412	Imprint: Springer
425	2020
425	2020
425a	2020
433	1 Online-Ressource(IX, 111 p. 17 illus., 12 illus. in color.)
451b	SpringerBriefs in Accounting
527	Erscheint auch als (Druck-Ausgabe)ISBN: 978-3-030-50687-2
527	Erscheint auch als (Druck-Ausgabe)ISBN: 978-3-030-50689-6
527	Erscheint auch als (Druck-Ausgabe): ‡Paolone, Francesco: Accounting, cash flow and value relevance
540a	ISBN 978-3-030-50688-9
700	\|KF
700	\|BUS001040
700b	\|657
750	Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement.
753	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.
012	1726029891
081	Accounting, Cash Flow and Value Relevance
100	Springer E-Book
125a	Elektronischer Volltext - Campuslizenz
655e	$uhttps://doi.org/10.1007/978-3-030-50688-9