The determinants and valuation effects of classification choice on the statement of cash flows
Andreas Charitou, Irene Karamanou and Anastasia Kopita
| Year of publication: |
October 2018
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|---|---|
| Authors: | Charitou, Andreas ; Karamanou, Irene ; Kopita, Anastasia |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 48.2018, 6, p. 613-650
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| Subject: | IFRS | cash flow statement | classification choice | firm reporting incentives | Cash Flow | Cash flow | Betriebliche Finanzwirtschaft | Managerial finance | Kapitalflussrechnung | Cash flow statement | Klassifikation | Classification | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2017.1407626 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011892234