The value relevance of direct cash flows under international financial reporting standards

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Clacher, I; de Ricquebourg, AD; Hodgson, A;
  • Publisher: Wiley

This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. Our results show that for both industrial and extractive firms direct cash flow st... View more
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