A review of accounting research in the Asia Pacific region
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …
Region by analysing nine of the main accounting journals within the region along five …
Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda
This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …
[PDF][PDF] Cash flows and financial performance in the industrial sector of Saudi Arabia: With special reference to Insurance and Manufacturing Sectors
A firm with proper cash flow management can increase its financial performance, while
improper management might lead to financial failure. Therefore, it is significant for a firm to …
improper management might lead to financial failure. Therefore, it is significant for a firm to …
The IASB and comparability of international financial reporting: Research evidence and implications
A Tarca - Australian Accounting Review, 2020 - Wiley Online Library
One motivation for the adoption of International Financial Reporting Standards (IFRS) is to
improve the comparability of financial information presented by listed companies and …
improve the comparability of financial information presented by listed companies and …
Financial sustainability in agri-food companies: the case of members of the PDO Parma ham consortium
Agri-food companies play an economic, social, and environmental role. In Italy, the typical
products protected by the European Union with the PDO and PGI marks are spread …
products protected by the European Union with the PDO and PGI marks are spread …
Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows
S Farshadfar, R Monem - The international journal of accounting, 2013 - Elsevier
Based on pre-IFRS data from Australia, we provide further evidence that disaggregating
operating cash flow into its components enhances the predictive ability of aggregate …
operating cash flow into its components enhances the predictive ability of aggregate …
Importancia del estado de flujos de efectivo para la gestión financiera sostenible
JAC García, DAC Mejía - Cuadernos de Contabilidad, 2021 - journal.repositoriodigital.com
El propósito de este artículo es evidenciar las prácticas de presentación del Estado de
Flujos de Efectivo (EFE) y los aportes que brinda para la gestión financiera sostenible. Este …
Flujos de Efectivo (EFE) y los aportes que brinda para la gestión financiera sostenible. Este …
A review of academic research on the reporting of cash flows from operations
J Hales, SF Orpurt - Accounting Horizons, 2013 - publications.aaahq.org
We provide a comprehensive review of academic research related to direct method cash
flow presentation. While many financial statement users have stated a preference for the …
flow presentation. While many financial statement users have stated a preference for the …
Corporate sustainability, earnings persistence and the association between earnings and future cash flows
Using data from Australian listed firms from 2002 to 2018, we found that firms' sustainability
performance is associated with higher future earnings and cash flows. We also revealed that …
performance is associated with higher future earnings and cash flows. We also revealed that …
The value relevance of direct cash flows under International Financial Reporting Standards
This study examines if there has been a change in the value relevance of direct cash flow
components since the adoption of International Financial Reporting Standards (IFRS) in …
components since the adoption of International Financial Reporting Standards (IFRS) in …