haku: @journal_id 1584 / yhteensä: 115
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| Tekijä: | Kwok, H. |
| Otsikko: | The effect of cash flow statement format on lenders' decisions |
| Lehti: | International Journal of Accounting
2002 : VOL. 37:3, p. 347-362 |
| Asiasana: | Bank lending Decision making Financial statements Cash flow Accounting |
| Kieli: | eng |
| Tiivistelmä: | This study investigates bank loan officers' use of financial information and reports, in particular, cash flow information and the statement of cash flow (SCF), in making lending decisions. Subjects were drawn from four groups of frequent users of financial reports bank loan officers, auditors, financial analysts and accounting academics. Each subject was presented with the annual reports of two loan applicant companies to make two independent lending decisions based on the information provided.The results suggest that loan officers do not use the cash flow information provided by the SCF, but rely on the accounting information provided in the FFS and accrual-based financial reports. |
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