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010   $a3-030-50688-6
024 7 $a10.1007/978-3-030-50688-9
035   $a(CKB)4100000011363598
035   $a(MiAaPQ)EBC6274706
035   $a(DE-He213)978-3-030-50688-9
035   $a(PPN)255653344
035   $a(EXLCZ)994100000011363598
100   $a20200729d2020      u|         0
101 0 $aeng
135   $aurnn|008mamaa
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aAccounting, Cash Flow and Value Relevance /$fby Francesco Paolone
205   $a1st ed. 2020.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2020.
215   $a1 online resource (IX, 111 p. 17 illus., 12 illus. in color.) 
225 1 $aSpringerBriefs in Accounting,$x2196-7873
311   $a3-030-50687-8 
327   $aIntroduction -- 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.
330   $aAlthough the concept ?Cash is King? is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
410  0$aSpringerBriefs in Accounting,$x2196-7873
606   $aAccounting
606   $aBookkeeping 
606   $aBusiness enterprises?Finance
606   $aFinance
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aBusiness Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/512000
606   $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000
615  0$aAccounting.
615  0$aBookkeeping .
615  0$aBusiness enterprises?Finance.
615  0$aFinance.
615 14$aAccounting/Auditing.
615 24$aBusiness Finance.
615 24$aFinance, general.
676   $a657
676   $a657.72
700   $aPaolone$b Francesco$4aut$4http://id.loc.gov/vocabulary/relators/aut$0765440
906   $aBOOK
912   $a9910412147203321
996   $aAccounting, Cash Flow and Value Relevance$92499627
997   $aUNINA