The information content of the cash flow statement : an empirical investigation

The general objective of the present study is to investigate and assess the information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security returns. In examining the information content of cash flows, two objectives are then developed: to investigate the ability of the cash flow component in predicting future cash flows, and to compare the ability of cash flows and earnings in predicting future cash flows.

Level dc:type.qualificationlevel

other

Grantor dc:publisher.institution

Victoria University of Technology

Year dc:date.issued

1999

Author dc:creator

• Kusuma, Hadri

• 1501 Accounting, Auditing and Accountability
• School of Accounting

Language dc:language

en