haku: @author Choudhury, M. / yhteensä: 1
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| Tekijä: | Wallace, R. Choudhury, M. Adhikari, A. |
| Otsikko: | The comprehensiveness of cash flow reporting in the United Kingdom: some characteristics and firm-specific determinants |
| Lehti: | International Journal of Accounting
1999 : VOL. 34:3, p. 311-347 |
| Asiasana: | ACCOUNTING UNITED KINGDOM CASH FLOW |
| Kieli: | eng |
| Tiivistelmä: | The authors report the results of a study of the characteristics and comprehensiveness of disclosure in cash flow statements (CFSs) published in the 1995 annual reports of UK firms and their relationships with selected firm-specific characteristics. Based on the data from a sample of 200 firms, these results suggest that the comprehensiveness of cash flow reporting is (1) an increasing function of firm size and (2) a decreasing function of return on sales. |
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