The determinants and valuation effects of classification choice on the statement of cash flows
In this paper we exploit the choice allowed by International Financial Reporting Standards (IFRS) regarding the presentation of interest payments on the cash flow statement to answer two related questions: First, whether the classification choice is explained by firm reporting incentives and second,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Routledge
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |