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SpringerBriefs in Accounting
cover

Accounting, Cash Flow and Value Relevance

Authors: Paolone, Francesco

  • Explains how to use the cash flow statement as the main document in the context of decision-making
  • Includes examples of using cash flows to calculate the value of a company
  • Discusses various accounting techniques
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イーブック ¥5,615
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • イーブック版は、まもなく発売予定です。
  • 予定日: September 13, 2020
  • ISBN 978-3-030-50688-9
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価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • 予定日: September 13, 2020
  • ISBN 978-3-030-50687-2
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  • Immediate ebook access, if available*, with your print order
この書籍について

Although 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.

著者について

Francesco Paolone holds a degree in Business Administration and Management at Bocconi University. He is Associate Professor at Mercatorum University and Adjunct Professor at LUISS Univeristy in Rome. He has been Visiting Professor at ESCP Europe Business School in London campus and Visiting Researcher at Aalborg University in Denmark. His research profiles are mainly focused on International and Financial Accounting, Corporate Governance and Business Models. He is currently on the Editorial Board of different peer-reviewed journals of Accounting and Financial Management. He is chartered accountant and legal auditor.

書籍の購入

イーブック ¥5,615
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • イーブック版は、まもなく発売予定です。
  • 予定日: September 13, 2020
  • ISBN 978-3-030-50688-9
  • ウォーターマーク付、 DRMフリー
  • ファイル形式:
  • どの電子書籍リーダーからでもすぐにお読みいただけます。
ソフトカバー ¥7,019
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • 予定日: September 13, 2020
  • ISBN 978-3-030-50687-2
  • 個人のお客様には、世界中どこでも配送料無料でお届けします。
  • Immediate ebook access, if available*, with your print order
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書誌情報

Bibliographic Information
Book Title
Accounting, Cash Flow and Value Relevance
Authors
Series Title
SpringerBriefs in Accounting
Copyright
2020
Publisher
Springer International Publishing
Copyright Holder
The Author(s), under exclusive license to Springer Nature Switzerland AG
イーブック ISBN
978-3-030-50688-9
DOI
10.1007/978-3-030-50688-9
ソフトカバー ISBN
978-3-030-50687-2
Series ISSN
2196-7873
Edition Number
1
Number of Pages
IX, 111
Number of Illustrations
5 b/w illustrations, 12 illustrations in colour
Topics

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