Who classifies interest payments as financing activities? : an analysis of classification shifting in the statement of cash flows at the adoption of IFRS
Bok Baik, Hyunkwon Cho, Wooseok Choi, Kwangjin Lee
| Year of publication: |
July/August 2016
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|---|---|
| Authors: | Baik, Bok ; Cho, Hyunkwon ; Choi, Wooseok ; Lee, Kwangjin |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 35.2016, 4, p. 331-351
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| Subject: | IFRS | Cash Flow | Cash flow | Klassifikation | Classification | Südkorea | South Korea |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2015.11.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011549311