Gao, Zhan; Li, Weijia; O’Hanlon, John - In: Journal of Accounting Literature 43 (2019) 1, pp. 1-18
Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks … informativeness of the SCFs of U.S. commercial banks in two settings where SCFs are purported to be useful. The first analysis tests … the incremental value relevance of banks’ SCFs beyond income statements and balance sheets and compares bank's SCFs with …