search query: @author Koskela, M. / total: 2
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| Author: | Kinnunen, J. Koskela, M. |
| Title: | Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland |
| Journal: | European Accounting Review
1999 : VOL. 8:4, p. 631-654 |
| Index terms: | FEEDBACK INFORMATION SYSTEMS COMPANIES CASH FLOW |
| Language: | eng |
| Abstract: | Using data for a sample of listed Finnish firms for 1995-97 this paper examines the coincidence of reported cash flows with corresponding cash flows estimated from income statement and balance sheet data. The issue is important in light of prior empirical studies that have analysed the properties and usefulness of cash flow information derived from income statements and balance sheets. The results call for the refinement of the standards and guidelines of cash flow reporting practices. |
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