Quality of Financial Reporting in Accordance with IAS 7 ”Cash Flow Statement”
Quality of Financial Reporting in Accordance with IAS 7 ”Cash Flow Statement”
Author(s): Victoria Firescu, Jenica PopescuSubject(s): Micro-Economics, Methodology and research technology, Accounting - Business Administration
Published by: Editura Universitaria Craiova
Keywords: critical; coefficient of conformity; correlation coefficient; financial leverage; size enterprise; enterprise performance;
Summary/Abstract: This paper aims to research economic entities accounting compliance with the requirements of International Accounting Standard IAS 7 "Cash Flow Statements". In this respect, the index is calculated according to the requirements of IAS 7 for each economic entity in the sample analyzed. With Pearson coefficient is checked whether or not correlation between the index under the following economic sizes: financial leverage, size enterprise, enterprise performance.
Journal: Revista tinerilor economişti
- Issue Year: 2013
- Issue No: 21
- Page Range: 46-55
- Page Count: 10
- Language: English