عنوان مقاله
اهرم مالی و کارایی مالی شرکت های لیست شده در بازار مرزی: شواهد پانلی در کنیا
عنوان مقاله
عنوان مقاله
بخشی از مقاله
Accounting choices: Cash flow classification
Presentation choices permitted in IAS 7, “Statement of Cash Flows,” offer flexibility in classification of certain items on the cash flow statement that is not available under US GAAP.
This flexibility can significantly change the results in the operating section of the cash flow statement.
IAS 7, Paragraphs 33: “Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. [Emphasis added.] IAS 7, Paragraph 34: “Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. [Emphasis added.]
کلمات کلیدی:
Financial reporting quality and idiosyncratic return volatilitywww.sciencedirect.com/science/article/pii/S0165410110000261by S Rajgopal - 2011 - Cited by 234 - Related articlesIn this paper, we explore whether deteriorating financial reporting quality, proxied by accrual-based measures of earnings quality, is associated with increase in ...Financial reporting quality and information asymmetry (A case of ...european-science.com › Home › Vol 2, No 3(s) (2013) › Yaghoobnezhadby A Yaghoobnezhad - 2014 - Related articlesThe purpose of this paper is to examine empirically the impact of financial reporting quality on information asymmetry in Iran. Using three different attributes of ...Trust and Financial Reporting Quality - GARRETT - 2014 - Journal of ...onlinelibrary.wiley.com/doi/10.1111/1475-679X.12063/abstractby J GARRETT - 2014 - Cited by 27 - Related articlesNov 18, 2014 - Accepted by Christian Leuz. The authors thank Jean Bedard, Ted Christensen, Cynthia Clark, Michael Drake, Steve Glover, Udi Hoitash, Kurt ...Financial Reporting Quality of U.S. Private and Public Firms | The ...aaajournals.org › The Accounting Review › September 2013by OK Hope - 2013 - Cited by 115 - Related articlesOle-Kristian Hope, Wayne B. Thomas, and Dushyantkumar Vyas (2013) Financial Reporting Quality of U.S. Private and Public Firms. The Accounting Review: ...Searches related to financial reporting qualityfinancial reporting quality pdfhow to measure financial reporting qualityfactors affecting quality of financial reportingfinancial reporting quality meaninghigh quality financial reportingfinancial reporting definition wikipediaimportance of quality financial statementsassessing quality of financial reporting