Malone, Christopher B.; Wongchoti, Udomsak; Mitchell, … - In: Pacific Accounting Review 23 (2011) 3, pp. 345-367
Purpose – This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992. Design/methodology/approach – The empirical analysis uses a long window event study format...
