Comparability of cash flow statements: Evidence from Baltic Countries

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies’ cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still prov...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Accounting and management information systems 2019-01, Vol.18 (3), p.307-329
Hauptverfasser:	Kiaupaite-Grušniene, Vaiva, Alver, Lehte
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting - Business Administration accounting policy choice Accounting procedures Annual reports Business valuation Capital markets cash flow Cash flow forecasting Cash flow statements Classification Consistency Culture Financial analysis Financial management Financial reporting Financial statements Flexibility Globalization Hirsch index IFRS Impact analysis Information systems International Financial Reporting Standards Investments Literature reviews Methods Regulation Researchers Standardization Stock exchanges
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!