haku: @author Schader, H. / yhteensä: 2
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| Tekijä: | Bauer, A. Schader, H. |
| Otsikko: | Darstellung der Finanzlage im Jahresabschluss - Eine empirische Untersuchung. |
| Lehti: | Journal für Betriebswirtschaft
1996 : VOL: 46:2, p. 89-99 |
| Asiasana: | COMPANY REPORTS FINANCIAL STATEMENTS FINANCIAL REPORTING DISCLOSURE CASH FLOW AUSTRIA |
| Kieli: | ger |
| Tiivistelmä: | Presentation of the Financial Position and Treatment of Voluntary Disclosure of Cash Flow Statements in the Annual Statements of Austrian Listed Companies. The analysis is based on the annual statements ending in year 1994. About one third of the selected companies discloses cash flow statements on a voluntary basis. Especially compared to the German situation where the legal environment is quite the same, this percentage seems to be rather low. The analysis of the suggestion that well-known international auditing firms (Big Six) incite firms to voluntary disclose cash flow statements does not show any empirical evidence. The expected positive relationship between the size of a company and the extent of the voluntary disclosure of financial statements is strongly supported by the empirical results. |
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