Essays about: "value of cash flow statement"

Found 4 essays containing the words value of cash flow statement.

  1. 1. Value relevance of other comprehensive income

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
    Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

    Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE

  3. 2. The value relevance of comprehensive income

    University essay from Företagsekonomiska institutionen

    Author : Elena Ringström; Jörgen Ekström; [2012]
    Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

    Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE

  4. 3. Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence

    University essay from Företagsekonomiska institutionen

    Author : Oskar Bogstrand; Erik Alexander Larsson; [2012]
    Keywords : Accruals; Book Values; Cash Flows; Earnings; FASB; IASB; IFRS; Value-Relevance;

    Abstract : This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4. READ MORE

  5. 4. WORKING CAPITAL MANAGEMENT IN TELECOMMUNICATION SECTOR

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Gbenga Segun Akinwande; [2010]
    Keywords : Working Capital Management WCM ; Small Medium Enterprises SME ; Cash Management; Inventory Management; Trade Credit Management; Policy of Working Capital; Working Capital Cycle; Financing Decision; Nature of Working Capital etc.;

    Abstract : ABSTRACT Title: Working Capital Management in Telecommunication sector: A case study of VGC telecoms Author: Gbenga Segun Akinwande Supervisor: Anders Hederstierna Department: School of Management, Blekinge Institute of Technology Course: Master’s thesis in business administration, 15 credits (ECTS). Background and Problem Discussion: The efficient management of working capital is very vital for a business survival. READ MORE