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Existe-T-Il Une Relation Entre L'Information Sectorielle Et Le Tableau Des Flux De Tresorerie ?

Author

Listed:
  • Pascal Barneto

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Stéphane Ouvrard

    (Kedge BS - Kedge Business School)

Abstract

Does Segment information allow us to better understand the cash flow statement of a listed company? If this research question is of interest to all finance practitioners, it sensitizes the managers of the firm on the content and form of information to be communicated. Cash flow statement (IAS 7) is a financial representation of a company's strategic choices, that is to say of its business model (BM). Standards on segment reporting (IAS 14 and IFRS 8) should help explain the business model of a group declined by its cash flow statement (IAS 7). From a study of 101 financial statements between 2005 and 2010 business groups listed on Euronext, it is possible to advance two major results. First, the segment information contained in the appendices does not improve understanding of business model apprehended by the cash flow. On the other hand, the type and content of information conveyed in the annexes under segment reporting have no impact

Suggested Citation

  • Pascal Barneto & Stéphane Ouvrard, 2013. "Existe-T-Il Une Relation Entre L'Information Sectorielle Et Le Tableau Des Flux De Tresorerie ?," Post-Print hal-00991963, HAL.
    • Handle: RePEc:hal:journl:hal-00991963
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991963
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    References listed on IDEAS

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