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| Author: | Leuz, C. |
| Title: | The development of voluntary cash flow statements in Germany and the influence of international reporting standards |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2000 : APR, VOL. 52:2, p. 182-207 |
| Index terms: | Accounting standards Cash flow Germany Europe |
| Language: | eng |
| Abstract: | This paper studies the incentives of German firms to voluntarily disclose cash flow statements. These firms are likely to be influenced by recommendations of the German accounting profession, IAS 7, and the respective standards of other countries. This paper studies this influence by looking at the adoption pattern of the cash flow statement over time, and also its format. The paper analyzes the cross-sectional determinants of voluntary international cash flow statements. The results support the idea that capital-market forces drive the disclosure of cash flow statements that conform with international reporting practice. |
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