Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-01 DOI:10.1111/abac.12238

Baljit K. Sidhu, Chuan Yu

引用次数: 3

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直接法经营性现金流量披露:决定因素和增量有用性

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.