LEADER 00687nam0-22002651i-450- 001 990001083250403321 035 $a000108325 035 $aFED01000108325 035 $a(Aleph)000108325FED01 035 $a000108325 100 $a--------d--------km-y0itay50------ba 101 0 $aeng 200 1 $a<>Guide to the Laser$fedited by David Fishlock 210 $aLondon$d1967 610 0 $aLaser 610 0 $aElettronica quantistica 676 $a537.2 700 1$aFishlock,$bDavid$051542 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990001083250403321 952 $a27A-066$b15453$fFI1 959 $aFI1 996 $aGuide to the Laser$9336230 997 $aUNINA LEADER 03279nam 22005775 450 001 9910412147203321 005 20250609110039.0 010 $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(MiAaPQ)EBC6272983 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 08$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