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Assessing the comparability and the understandability of the information on cash flows by European-listed entities

2023-04-07Book part Restricted access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorVelez, Ana Rita
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorPinto, Vera
dc.date.accessioned2025-05-07T11:24:36Z
dc.date.available2025-05-07T11:24:36Z
dc.date.issued2023-04-07
dc.description.abstractThis chapter aims to assess the comparability and understandability of information on cash flows through the choices by entities in the presentation of the statement of cash flows (SCF) and the disclosure of non-generally accepted accounting principles measures (NGM) related to cash flow information, respectively. Data were obtained from 484 consolidated annual reports, between 2018 and 2021, from 121 entities listed on Euronext. The findings indicated that interest paid and received (dividends paid) were generally classified in the operating (financing) category, contrary to (aligned with) the proposed in the exposure draft (ED) issued by the International Accounting Standards Board (IASB). The findings also showed that entities often disclose NGM related to cash flows and present their formula and the possibility of reconciliation with the SCF. This research contributes to the discussion around the comparability, and understandability of information in the context of the current IASB's ED, which aims to standardise the presentation and the disclosure requirements on cash flows.eng
dc.identifier.citationVelez, A., Albuquerque, F., & Pinto, V. (2023). Assessing the Comparability and the Understandability of the Information on Cash Flows by European-Listed Entities. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, 83–112. IGI Global Publications. ISBN: 978-1-66847-293-4. https://doi.org/10.4018/978-1-6684-7293-4.ch004
dc.identifier.doi10.4018/978-1-6684-7293-4.ch004
dc.identifier.isbn9781668472934
dc.identifier.isbn9781668472958
dc.identifier.issn2327-5677
dc.identifier.issn2327-5685
dc.identifier.urihttp://hdl.handle.net/10400.21/21846
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIGI Global
dc.relation.ispartofAdvances in Finance, Accounting, and Economics
dc.relation.ispartofAccounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleAssessing the comparability and the understandability of the information on cash flows by European-listed entitieseng
dc.typebook part
dspace.entity.typePublication
oaire.citation.endPage112
oaire.citation.startPage83
oaire.citation.titleAccounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.givenNameFábio
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.orcid0000-0001-8877-9634
person.identifier.scopus-author-id57192316632
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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