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Cash flow statements: An international comparison of regulatory positions

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  • Wallace, R. S. Olusegun
  • Choudhury, Mohammed S. I.
  • Pendlebury, Maurice
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-45GNS7D-F/2/809f7e0fc3554d862c3e4641f09c2f26
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 32 (1997)
    Issue (Month): 1 ()
    Pages: 1-22

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    Handle: RePEc:eee:accoun:v:32:y:1997:i:1:p:1-22

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    Web page: http://www.elsevier.com/locate/inca/620179

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Kwon, Young K., 1989. "Accrual versus cash-basis accounting methods: An agency-theoretic comparison," Journal of Accounting and Public Policy, Elsevier, vol. 8(4), pages 267-281.
    2. Klammer, Thomas P. & Reed, Sarah A., 1990. "Operating cash flow formats: Does format influence decisions?," Journal of Accounting and Public Policy, Elsevier, vol. 9(3), pages 217-235.
    3. Johnson, Steven B. & Solomons, David, 1984. "Institutional legitimacy and the FASB," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 165-183.
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    Cited by:
    1. Pekdemir, Recep & Kepce Yonet, Nazli, 2010. "Exploratory Evidence for the Adoption of the Ias 7 in Turkey," MPRA Paper 29993, University Library of Munich, Germany.
    2. Juha Kinnunen & Markku Koskela, 1999. "Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland," European Accounting Review, Taylor and Francis Journals, vol. 8(4), pages 631-654.
    3. Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Adhikari, Ajay, 1999. "The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants," The International Journal of Accounting, Elsevier, vol. 34(3), pages 311-347, 08.
    4. Christian Leuz, 1999. "The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards," Working Paper Series: Finance and Accounting 40, Department of Finance, Goethe University Frankfurt am Main.

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