Flexibility in cash-flow classification under IFRS : determinants and consequences
Elizabeth A. Gordon, Elaine Henry, Bjorn N. Jorgensen, Cheryl L. Linthicum
| Year of publication: |
June 2017
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|---|---|
| Authors: | Gordon, Elizabeth A. ; Henry, Elaine ; Jorgensen, Bjorn N. ; Linthicum, Cheryl L. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 2, p. 839-872
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| Subject: | Statement of cash flows | Classification shifting | IFRS | Operating cash flows | Cash Flow | Cash flow | Betriebliche Finanzwirtschaft | Managerial finance | Klassifikation | Classification | Bilanzierungsgrundsätze | Accounting standards |