Nonarticulation in Cash Flow Statements: The Hong Kong Experience (Manuscripts) Nonarticulation in Cash Flow Statements: The Hong Kong Experience (Manuscripts)

Nonarticulation in Cash Flow Statements: The Hong Kong Experience (Manuscripts‪)‬

Academy of Accounting and Financial Studies Journal 2002, May, 6, 2

    • 2,99 €
    • 2,99 €

Publisher Description

ABSTRACT The purpose of this study is to determine if nonarticulation for individual accounts between the statement of cash flow and balance sheet is occurring for publicly traded companies in Hong Kong. One hundred and ninety annual reports were examined to determine if nonarticulation between the statement of cash flows and balance sheets exist for Hong Kong financial statements. One hundred and fifty-seven annual reports with a year ending in 1996 were selected for the study. Thirty-three annual reports for 1995 were selected for comparison purposes.

GENRE
Business & Personal Finance
RELEASED
2002
1 May
LANGUAGE
EN
English
LENGTH
19
Pages
PUBLISHER
The DreamCatchers Group, LLC
SIZE
297.2
KB

More Books by Academy of Accounting and Financial Studies Journal

Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios. Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios.
2009
The Dual Role of Audit Evidence (Manuscripts) The Dual Role of Audit Evidence (Manuscripts)
2002
Assessment of Internal Auditing by Audit Committees. Assessment of Internal Auditing by Audit Committees.
2010
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants) An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
2001
Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts) Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts)
2004
The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report) The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report)
2000