haku: @indexterm cash accounting / yhteensä: 38
viite: 2 / 38
| Tekijä: | Sharma, D. S. Iselin, E. R. |
| Otsikko: | The Decision Usefulness of Reported Cash Flow and Accrual Information in a Behavioural Field Experiment |
| Lehti: | Accounting and Business Research
2003 : VOL. 33:2, p. 123-136 |
| Asiasana: | FINANCIAL REPORTING CASH ACCOUNTING CASH FLOW |
| Kieli: | eng |
| Tiivistelmä: | This study investigates the decision usefulness of reported cash flow and accrual information in a behavioural field solvency assessment experiment.The authors found that judgments based on cash flow information were more accurate than judgments based on accrual information. The difference in judgment accuracy was more pronounced for insolvent companies than for solvent companies. The results therefore imply that cash flow information has greater decision usefulness than accrual information for assessing corporate solvency and support the mandate of the Statement of Cash Flows. The results also support the normative arguments of proponents of cash flow reporting. |
SCIMA