The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era
Year of publication: |
2020
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Authors: | Caban-Garcia, Maria T. ; Choi, Heeick ; Kim, Myung-sun |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 52.2020, 4, p. 1-20
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Subject: | Cash flow statement | Disaggregated earnings | Earnings comparability | Investment efficiency | Properties of analysts' earnings forecasts | Cash Flow | Cash flow | Gewinn | Profit | Prognose | Forecast | Finanzanalyse | Financial analysis | Gewinnprognose | Earnings announcement | Unternehmenspublizität | Corporate disclosure | Prognoseverfahren | Forecasting model | Bilanzpolitik | Accounting policy | Investitionsentscheidung | Investment decision | Schätzung | Estimation |
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