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The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants

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  • Wallace, R. S. Olusegun
  • Choudhury, Mohammed S. I.
  • Adhikari, Ajay

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  • Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Adhikari, Ajay, 1999. "The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants," The International Journal of Accounting, Elsevier, vol. 34(3), pages 311-347, August.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:3:p:311-347
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    24. Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Pendlebury, Maurice, 1997. "Cash flow statements: An international comparison of regulatory positions," The International Journal of Accounting, Elsevier, vol. 32(1), pages 1-22.
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    1. Pekdemir, Recep & Kepce Yonet, Nazli, 2010. "Exploratory Evidence for the Adoption of the Ias 7 in Turkey," MPRA Paper 29993, University Library of Munich, Germany.
    2. Alessandro Mechelli, 2009. "Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 231-270, December.
    3. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
    4. De Andrés Fazio, Salvador & Urquía Grande, Elena & Pérez Estébanez, Raquel, 2022. "The “secret life” of the Statement of Cash Flow: A bibliometric analysis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).

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