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

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Kusuma, Hadri (1999) The information content of the cash flow statement : an empirical investigation. Other Degree thesis, Victoria University of Technology.

Abstract

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.

Additional Information

Doctor of Business Administration
Item type Thesis (Other Degree thesis)
URI https://vuir.vu.edu.au/id/eprint/15295
Subjects Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > School of Accounting
Keywords Financial statements, cash flow, accounting
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