Accounting, Cash Flow and Value Relevance:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2020
|
| Schriftenreihe: | SpringerBriefs in Accounting Ser
|
| Schlagwörter: | |
| Links: | https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6274706 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Umfang: | 1 Online-Ressource (116 pages) |
| ISBN: | 9783030506889 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV048223066 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220516s2020 xx o|||| 00||| eng d | ||
| 020 | |a 9783030506889 |9 978-3-030-50688-9 | ||
| 035 | |a (ZDB-30-PQE)EBC6274706 | ||
| 035 | |a (ZDB-30-PAD)EBC6274706 | ||
| 035 | |a (ZDB-89-EBL)EBL6274706 | ||
| 035 | |a (OCoLC)1182515944 | ||
| 035 | |a (DE-599)BVBBV048223066 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-2070s | ||
| 082 | 0 | |a 657.72 | |
| 100 | 1 | |a Paolone, Francesco |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting, Cash Flow and Value Relevance |
| 264 | 1 | |a Cham |b Springer International Publishing AG |c 2020 | |
| 264 | 4 | |c ©2020 | |
| 300 | |a 1 Online-Ressource (116 pages) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a SpringerBriefs in Accounting Ser | |
| 500 | |a Description based on publisher supplied metadata and other sources | ||
| 505 | 8 | |a Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: The Cash Flow Statement Under IAS/IFRS -- 2.1 A Brief History of Cash Flow Reporting Under IAS 7 -- 2.2 The General Content of Cash Flow Statement Under IAS 1 -- 2.3 The Content of IAS 7: Cash Flow Statement -- 2.4 The Definition of Cash and Cash Equivalents -- 2.5 The Preparation of Cash Flow Statement -- 2.6 Specific Issues of Cash Flow Classification -- 2.6.1 Cash Flows in Foreign Currency -- 2.6.2 Interest and Dividends Collected/Distributed -- 2.6.3 Income Taxes -- 2.6.4 Cash Flows from the Purchase/Sale of Equity Investments -- 2.6.5 Cash Flows from Acquisition and Disposal of Subsidiaries and/or Other Business Branches -- 2.6.6 Cash Flows Relating to Public Contributions -- 2.7 The ''Disclosure Initiative'' of IAS 7 -- 2.8 The Offsetting of Cash Flows -- 2.9 Conclusions -- References -- Chapter 3: The Historical Background of Cash Flow Statement: First Evidences and Contributions -- 3.1 The First Companies to Present a Report on Cash Flow -- 3.2 The First Works by Greene (1897) and Cole (1908) -- 3.3 The Contribution of Finney -- 3.4 The Next Phase of Finney's Work -- References -- Chapter 4: The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models -- 4.1 The Concept of Value Relevance -- 4.2 The Value Relevance, the Efficiency of the Market and the Transparency -- 4.3 The Main Models to Assess the Value Relevance -- 4.3.1 The Price Models: The Ohlson Model (1989) -- 4.3.2 The Return Models: The Model of Easton and Harris (1991) -- 4.4 The Value Relevance in the Literature of Accounting -- 4.5 Theoretical Foundation -- 4.5.1 The Valuation Theory -- 4.5.2 The Theory of Value Relevance -- 4.5.3 The Clean Surplus Theory -- 4.5.4 The Decision Usefulness Paradigm -- 4.6 How Cash Flows Explain the Value Relevance -- References | |
| 505 | 8 | |a Chapter 5: Data Analysis on EU and US Listed Companies -- 5.1 Hypothesis Development -- 5.2 The Sampling Process -- 5.2.1 First Analysis of the EU Context -- 5.2.2 Second Analysis of the US Context -- 5.3 Variables and Model Specification -- 5.4 Empirical Results -- 5.4.1 Descriptive Statistics on EU Context -- 5.4.2 Descriptive Statistics on US Context -- 5.4.3 Regression Results on EU Context -- 5.4.4 Regression Results on US Context -- 5.4.5 Robustness Check -- 5.5 Conclusion and Discussion -- References -- Chapter 6: Concluding Remarks: The Importance of Cash Flow Statement -- 6.1 The Relevance of the Cash Flow Statement -- 6.2 The Lack of Information Capacity in the Financial Statements and Accruals in the Interpretation of Financial Reporting -- 6.3 The Cash Flow as a Tool to Overcome Some Limits -- 6.3.1 A Tool to Improve ''Disclosure'' -- 6.3.2 A Tool to Overcome the Limits of ''Static'' Representation of Values -- 6.3.3 A More Suitable Tool for Measuring Insolvency -- 6.3.4 A More Accurate Tool for Business Evaluation -- 6.4 The Persistence of Other Limits and a Further Attempt to Overcome Them: The EU Directive 95/2014 and the Integrated Report... -- 6.5 Concluding Remarks -- References -- Appendices -- B.1 VIF Test on EU Companies -- B.2 VIF Test on US Companies -- C.1 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (EU Companies) -- C.2 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (US Companies) -- D.1 List of EU Companies Included in the Analysis -- D.2 List of US Companies Included in the Analysis | |
| 650 | 4 | |a Cash flow | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Paolone, Francesco |t Accounting, Cash Flow and Value Relevance |d Cham : Springer International Publishing AG,c2020 |z 9783030506872 |
| 912 | |a ZDB-30-PQE | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033603799 | |
| 966 | e | |u https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6274706 |l DE-2070s |p ZDB-30-PQE |q HWR_PDA_PQE |x Aggregator |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1818989467749318656 |
|---|---|
| any_adam_object | |
| author | Paolone, Francesco |
| author_facet | Paolone, Francesco |
| author_role | aut |
| author_sort | Paolone, Francesco |
| author_variant | f p fp |
| building | Verbundindex |
| bvnumber | BV048223066 |
| collection | ZDB-30-PQE |
| contents | Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: The Cash Flow Statement Under IAS/IFRS -- 2.1 A Brief History of Cash Flow Reporting Under IAS 7 -- 2.2 The General Content of Cash Flow Statement Under IAS 1 -- 2.3 The Content of IAS 7: Cash Flow Statement -- 2.4 The Definition of Cash and Cash Equivalents -- 2.5 The Preparation of Cash Flow Statement -- 2.6 Specific Issues of Cash Flow Classification -- 2.6.1 Cash Flows in Foreign Currency -- 2.6.2 Interest and Dividends Collected/Distributed -- 2.6.3 Income Taxes -- 2.6.4 Cash Flows from the Purchase/Sale of Equity Investments -- 2.6.5 Cash Flows from Acquisition and Disposal of Subsidiaries and/or Other Business Branches -- 2.6.6 Cash Flows Relating to Public Contributions -- 2.7 The ''Disclosure Initiative'' of IAS 7 -- 2.8 The Offsetting of Cash Flows -- 2.9 Conclusions -- References -- Chapter 3: The Historical Background of Cash Flow Statement: First Evidences and Contributions -- 3.1 The First Companies to Present a Report on Cash Flow -- 3.2 The First Works by Greene (1897) and Cole (1908) -- 3.3 The Contribution of Finney -- 3.4 The Next Phase of Finney's Work -- References -- Chapter 4: The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models -- 4.1 The Concept of Value Relevance -- 4.2 The Value Relevance, the Efficiency of the Market and the Transparency -- 4.3 The Main Models to Assess the Value Relevance -- 4.3.1 The Price Models: The Ohlson Model (1989) -- 4.3.2 The Return Models: The Model of Easton and Harris (1991) -- 4.4 The Value Relevance in the Literature of Accounting -- 4.5 Theoretical Foundation -- 4.5.1 The Valuation Theory -- 4.5.2 The Theory of Value Relevance -- 4.5.3 The Clean Surplus Theory -- 4.5.4 The Decision Usefulness Paradigm -- 4.6 How Cash Flows Explain the Value Relevance -- References Chapter 5: Data Analysis on EU and US Listed Companies -- 5.1 Hypothesis Development -- 5.2 The Sampling Process -- 5.2.1 First Analysis of the EU Context -- 5.2.2 Second Analysis of the US Context -- 5.3 Variables and Model Specification -- 5.4 Empirical Results -- 5.4.1 Descriptive Statistics on EU Context -- 5.4.2 Descriptive Statistics on US Context -- 5.4.3 Regression Results on EU Context -- 5.4.4 Regression Results on US Context -- 5.4.5 Robustness Check -- 5.5 Conclusion and Discussion -- References -- Chapter 6: Concluding Remarks: The Importance of Cash Flow Statement -- 6.1 The Relevance of the Cash Flow Statement -- 6.2 The Lack of Information Capacity in the Financial Statements and Accruals in the Interpretation of Financial Reporting -- 6.3 The Cash Flow as a Tool to Overcome Some Limits -- 6.3.1 A Tool to Improve ''Disclosure'' -- 6.3.2 A Tool to Overcome the Limits of ''Static'' Representation of Values -- 6.3.3 A More Suitable Tool for Measuring Insolvency -- 6.3.4 A More Accurate Tool for Business Evaluation -- 6.4 The Persistence of Other Limits and a Further Attempt to Overcome Them: The EU Directive 95/2014 and the Integrated Report... -- 6.5 Concluding Remarks -- References -- Appendices -- B.1 VIF Test on EU Companies -- B.2 VIF Test on US Companies -- C.1 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (EU Companies) -- C.2 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (US Companies) -- D.1 List of EU Companies Included in the Analysis -- D.2 List of US Companies Included in the Analysis |
| ctrlnum | (ZDB-30-PQE)EBC6274706 (ZDB-30-PAD)EBC6274706 (ZDB-89-EBL)EBL6274706 (OCoLC)1182515944 (DE-599)BVBBV048223066 |
| dewey-full | 657.72 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.72 |
| dewey-search | 657.72 |
| dewey-sort | 3657.72 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04910nam a2200409zc 4500</leader><controlfield tag="001">BV048223066</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220516s2020 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783030506889</subfield><subfield code="9">978-3-030-50688-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PQE)EBC6274706</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PAD)EBC6274706</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-89-EBL)EBL6274706</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1182515944</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048223066</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-2070s</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.72</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Paolone, Francesco</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting, Cash Flow and Value Relevance</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cham</subfield><subfield code="b">Springer International Publishing AG</subfield><subfield code="c">2020</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2020</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (116 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">SpringerBriefs in Accounting Ser</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: The Cash Flow Statement Under IAS/IFRS -- 2.1 A Brief History of Cash Flow Reporting Under IAS 7 -- 2.2 The General Content of Cash Flow Statement Under IAS 1 -- 2.3 The Content of IAS 7: Cash Flow Statement -- 2.4 The Definition of Cash and Cash Equivalents -- 2.5 The Preparation of Cash Flow Statement -- 2.6 Specific Issues of Cash Flow Classification -- 2.6.1 Cash Flows in Foreign Currency -- 2.6.2 Interest and Dividends Collected/Distributed -- 2.6.3 Income Taxes -- 2.6.4 Cash Flows from the Purchase/Sale of Equity Investments -- 2.6.5 Cash Flows from Acquisition and Disposal of Subsidiaries and/or Other Business Branches -- 2.6.6 Cash Flows Relating to Public Contributions -- 2.7 The ''Disclosure Initiative'' of IAS 7 -- 2.8 The Offsetting of Cash Flows -- 2.9 Conclusions -- References -- Chapter 3: The Historical Background of Cash Flow Statement: First Evidences and Contributions -- 3.1 The First Companies to Present a Report on Cash Flow -- 3.2 The First Works by Greene (1897) and Cole (1908) -- 3.3 The Contribution of Finney -- 3.4 The Next Phase of Finney's Work -- References -- Chapter 4: The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models -- 4.1 The Concept of Value Relevance -- 4.2 The Value Relevance, the Efficiency of the Market and the Transparency -- 4.3 The Main Models to Assess the Value Relevance -- 4.3.1 The Price Models: The Ohlson Model (1989) -- 4.3.2 The Return Models: The Model of Easton and Harris (1991) -- 4.4 The Value Relevance in the Literature of Accounting -- 4.5 Theoretical Foundation -- 4.5.1 The Valuation Theory -- 4.5.2 The Theory of Value Relevance -- 4.5.3 The Clean Surplus Theory -- 4.5.4 The Decision Usefulness Paradigm -- 4.6 How Cash Flows Explain the Value Relevance -- References</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Chapter 5: Data Analysis on EU and US Listed Companies -- 5.1 Hypothesis Development -- 5.2 The Sampling Process -- 5.2.1 First Analysis of the EU Context -- 5.2.2 Second Analysis of the US Context -- 5.3 Variables and Model Specification -- 5.4 Empirical Results -- 5.4.1 Descriptive Statistics on EU Context -- 5.4.2 Descriptive Statistics on US Context -- 5.4.3 Regression Results on EU Context -- 5.4.4 Regression Results on US Context -- 5.4.5 Robustness Check -- 5.5 Conclusion and Discussion -- References -- Chapter 6: Concluding Remarks: The Importance of Cash Flow Statement -- 6.1 The Relevance of the Cash Flow Statement -- 6.2 The Lack of Information Capacity in the Financial Statements and Accruals in the Interpretation of Financial Reporting -- 6.3 The Cash Flow as a Tool to Overcome Some Limits -- 6.3.1 A Tool to Improve ''Disclosure'' -- 6.3.2 A Tool to Overcome the Limits of ''Static'' Representation of Values -- 6.3.3 A More Suitable Tool for Measuring Insolvency -- 6.3.4 A More Accurate Tool for Business Evaluation -- 6.4 The Persistence of Other Limits and a Further Attempt to Overcome Them: The EU Directive 95/2014 and the Integrated Report... -- 6.5 Concluding Remarks -- References -- Appendices -- B.1 VIF Test on EU Companies -- B.2 VIF Test on US Companies -- C.1 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (EU Companies) -- C.2 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (US Companies) -- D.1 List of EU Companies Included in the Analysis -- D.2 List of US Companies Included in the Analysis</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Cash flow</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Paolone, Francesco</subfield><subfield code="t">Accounting, Cash Flow and Value Relevance</subfield><subfield code="d">Cham : Springer International Publishing AG,c2020</subfield><subfield code="z">9783030506872</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033603799</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6274706</subfield><subfield code="l">DE-2070s</subfield><subfield code="p">ZDB-30-PQE</subfield><subfield code="q">HWR_PDA_PQE</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV048223066 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T19:38:57Z |
| institution | BVB |
| isbn | 9783030506889 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033603799 |
| oclc_num | 1182515944 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (116 pages) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | SpringerBriefs in Accounting Ser |
| spelling | Paolone, Francesco Verfasser aut Accounting, Cash Flow and Value Relevance Cham Springer International Publishing AG 2020 ©2020 1 Online-Ressource (116 pages) txt rdacontent c rdamedia cr rdacarrier SpringerBriefs in Accounting Ser Description based on publisher supplied metadata and other sources Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: The Cash Flow Statement Under IAS/IFRS -- 2.1 A Brief History of Cash Flow Reporting Under IAS 7 -- 2.2 The General Content of Cash Flow Statement Under IAS 1 -- 2.3 The Content of IAS 7: Cash Flow Statement -- 2.4 The Definition of Cash and Cash Equivalents -- 2.5 The Preparation of Cash Flow Statement -- 2.6 Specific Issues of Cash Flow Classification -- 2.6.1 Cash Flows in Foreign Currency -- 2.6.2 Interest and Dividends Collected/Distributed -- 2.6.3 Income Taxes -- 2.6.4 Cash Flows from the Purchase/Sale of Equity Investments -- 2.6.5 Cash Flows from Acquisition and Disposal of Subsidiaries and/or Other Business Branches -- 2.6.6 Cash Flows Relating to Public Contributions -- 2.7 The ''Disclosure Initiative'' of IAS 7 -- 2.8 The Offsetting of Cash Flows -- 2.9 Conclusions -- References -- Chapter 3: The Historical Background of Cash Flow Statement: First Evidences and Contributions -- 3.1 The First Companies to Present a Report on Cash Flow -- 3.2 The First Works by Greene (1897) and Cole (1908) -- 3.3 The Contribution of Finney -- 3.4 The Next Phase of Finney's Work -- References -- Chapter 4: The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models -- 4.1 The Concept of Value Relevance -- 4.2 The Value Relevance, the Efficiency of the Market and the Transparency -- 4.3 The Main Models to Assess the Value Relevance -- 4.3.1 The Price Models: The Ohlson Model (1989) -- 4.3.2 The Return Models: The Model of Easton and Harris (1991) -- 4.4 The Value Relevance in the Literature of Accounting -- 4.5 Theoretical Foundation -- 4.5.1 The Valuation Theory -- 4.5.2 The Theory of Value Relevance -- 4.5.3 The Clean Surplus Theory -- 4.5.4 The Decision Usefulness Paradigm -- 4.6 How Cash Flows Explain the Value Relevance -- References Chapter 5: Data Analysis on EU and US Listed Companies -- 5.1 Hypothesis Development -- 5.2 The Sampling Process -- 5.2.1 First Analysis of the EU Context -- 5.2.2 Second Analysis of the US Context -- 5.3 Variables and Model Specification -- 5.4 Empirical Results -- 5.4.1 Descriptive Statistics on EU Context -- 5.4.2 Descriptive Statistics on US Context -- 5.4.3 Regression Results on EU Context -- 5.4.4 Regression Results on US Context -- 5.4.5 Robustness Check -- 5.5 Conclusion and Discussion -- References -- Chapter 6: Concluding Remarks: The Importance of Cash Flow Statement -- 6.1 The Relevance of the Cash Flow Statement -- 6.2 The Lack of Information Capacity in the Financial Statements and Accruals in the Interpretation of Financial Reporting -- 6.3 The Cash Flow as a Tool to Overcome Some Limits -- 6.3.1 A Tool to Improve ''Disclosure'' -- 6.3.2 A Tool to Overcome the Limits of ''Static'' Representation of Values -- 6.3.3 A More Suitable Tool for Measuring Insolvency -- 6.3.4 A More Accurate Tool for Business Evaluation -- 6.4 The Persistence of Other Limits and a Further Attempt to Overcome Them: The EU Directive 95/2014 and the Integrated Report... -- 6.5 Concluding Remarks -- References -- Appendices -- B.1 VIF Test on EU Companies -- B.2 VIF Test on US Companies -- C.1 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (EU Companies) -- C.2 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (US Companies) -- D.1 List of EU Companies Included in the Analysis -- D.2 List of US Companies Included in the Analysis Cash flow Erscheint auch als Druck-Ausgabe Paolone, Francesco Accounting, Cash Flow and Value Relevance Cham : Springer International Publishing AG,c2020 9783030506872 |
| spellingShingle | Paolone, Francesco Accounting, Cash Flow and Value Relevance Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: The Cash Flow Statement Under IAS/IFRS -- 2.1 A Brief History of Cash Flow Reporting Under IAS 7 -- 2.2 The General Content of Cash Flow Statement Under IAS 1 -- 2.3 The Content of IAS 7: Cash Flow Statement -- 2.4 The Definition of Cash and Cash Equivalents -- 2.5 The Preparation of Cash Flow Statement -- 2.6 Specific Issues of Cash Flow Classification -- 2.6.1 Cash Flows in Foreign Currency -- 2.6.2 Interest and Dividends Collected/Distributed -- 2.6.3 Income Taxes -- 2.6.4 Cash Flows from the Purchase/Sale of Equity Investments -- 2.6.5 Cash Flows from Acquisition and Disposal of Subsidiaries and/or Other Business Branches -- 2.6.6 Cash Flows Relating to Public Contributions -- 2.7 The ''Disclosure Initiative'' of IAS 7 -- 2.8 The Offsetting of Cash Flows -- 2.9 Conclusions -- References -- Chapter 3: The Historical Background of Cash Flow Statement: First Evidences and Contributions -- 3.1 The First Companies to Present a Report on Cash Flow -- 3.2 The First Works by Greene (1897) and Cole (1908) -- 3.3 The Contribution of Finney -- 3.4 The Next Phase of Finney's Work -- References -- Chapter 4: The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models -- 4.1 The Concept of Value Relevance -- 4.2 The Value Relevance, the Efficiency of the Market and the Transparency -- 4.3 The Main Models to Assess the Value Relevance -- 4.3.1 The Price Models: The Ohlson Model (1989) -- 4.3.2 The Return Models: The Model of Easton and Harris (1991) -- 4.4 The Value Relevance in the Literature of Accounting -- 4.5 Theoretical Foundation -- 4.5.1 The Valuation Theory -- 4.5.2 The Theory of Value Relevance -- 4.5.3 The Clean Surplus Theory -- 4.5.4 The Decision Usefulness Paradigm -- 4.6 How Cash Flows Explain the Value Relevance -- References Chapter 5: Data Analysis on EU and US Listed Companies -- 5.1 Hypothesis Development -- 5.2 The Sampling Process -- 5.2.1 First Analysis of the EU Context -- 5.2.2 Second Analysis of the US Context -- 5.3 Variables and Model Specification -- 5.4 Empirical Results -- 5.4.1 Descriptive Statistics on EU Context -- 5.4.2 Descriptive Statistics on US Context -- 5.4.3 Regression Results on EU Context -- 5.4.4 Regression Results on US Context -- 5.4.5 Robustness Check -- 5.5 Conclusion and Discussion -- References -- Chapter 6: Concluding Remarks: The Importance of Cash Flow Statement -- 6.1 The Relevance of the Cash Flow Statement -- 6.2 The Lack of Information Capacity in the Financial Statements and Accruals in the Interpretation of Financial Reporting -- 6.3 The Cash Flow as a Tool to Overcome Some Limits -- 6.3.1 A Tool to Improve ''Disclosure'' -- 6.3.2 A Tool to Overcome the Limits of ''Static'' Representation of Values -- 6.3.3 A More Suitable Tool for Measuring Insolvency -- 6.3.4 A More Accurate Tool for Business Evaluation -- 6.4 The Persistence of Other Limits and a Further Attempt to Overcome Them: The EU Directive 95/2014 and the Integrated Report... -- 6.5 Concluding Remarks -- References -- Appendices -- B.1 VIF Test on EU Companies -- B.2 VIF Test on US Companies -- C.1 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (EU Companies) -- C.2 Scatter Plot Graphs with MVPS (Dependent Variable) and BVPS, EPS, and CFO (US Companies) -- D.1 List of EU Companies Included in the Analysis -- D.2 List of US Companies Included in the Analysis Cash flow |
| title | Accounting, Cash Flow and Value Relevance |
| title_auth | Accounting, Cash Flow and Value Relevance |
| title_exact_search | Accounting, Cash Flow and Value Relevance |
| title_full | Accounting, Cash Flow and Value Relevance |
| title_fullStr | Accounting, Cash Flow and Value Relevance |
| title_full_unstemmed | Accounting, Cash Flow and Value Relevance |
| title_short | Accounting, Cash Flow and Value Relevance |
| title_sort | accounting cash flow and value relevance |
| topic | Cash flow |
| topic_facet | Cash flow |
| work_keys_str_mv | AT paolonefrancesco accountingcashflowandvaluerelevance |