Accounting, Cash Flow and Value Relevance:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Cham
Springer International Publishing AG
2020
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| Schriftenreihe: | SpringerBriefs in Accounting Ser
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| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (116 pages) |
| ISBN: | 9783030506889 |
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| 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 | |
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| 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 |
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| 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 |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV048223066 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:50:37Z |
| indexdate | 2024-07-10T09:32:27Z |
| institution | BVB |
| isbn | 9783030506889 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033603799 |
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| 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_exact_search_txtP | 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 |
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