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Accounting, cash flow and value rele...

Paolone, Francesco.

Accounting, cash flow and value relevance

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accounting, cash flow and value relevanceby Francesco Paolone.
Author:	Paolone, Francesco.
Published:	Cham :Springer International Publishing :2020.
Description:	ix, 111 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Cash flow.
Online resource:	https://doi.org/10.1007/978-3-030-50688-9
ISBN:	9783030506889$q(electronic bk.)

Accounting, cash flow and value relevance
Paolone, Francesco.

Accounting, cash flow and value relevance[electronic resource] /by Francesco Paolone. - Cham :Springer International Publishing :2020. - ix, 111 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..

Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement.

Although the concept "Cash is King" is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.

ISBN: 9783030506889$q(electronic bk.)

Standard No.: 10.1007/978-3-030-50688-9doiSubjects--Topical Terms:

201508
Cash flow.

LC Class. No.: HF5681.C28 / P365 2020

Dewey Class. No.: 657.72

Accounting, cash flow and value relevance
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505 0 $a Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement.
520 $a Although the concept "Cash is King" is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
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