Who classifies interest payments as financing activities? An analysis of classification shifting in the statement of cash flows at the adoption of IFRS
Author:
Funder
SNU Institute for Research in Finance and Economics
Publisher
Elsevier BV
Subject
Sociology and Political Science,Accounting
Reference55 articles.
1. Adoption of ifrs improve accounting quality? Preliminary evidence;Ahmed;Contemp. Account. Res.,2013
2. Firms’ use of accounting discretion to influence their credit rating;Alissa;J. Account. Econ.,2013
3. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy;Altman;J. Finance,1968
4. Founding-family ownership and firm performance: evidence from the S&P 500;Anderson;J. Finance,2003
5. The effects of corporate governance on firms’ credit ratings;Ashbaugh-Skaife;J. Account. Econ.,2006
Cited by 18 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. The effect of non-audit fees on interest payments classification shifting: does internal governance and firm financial well-being matter?;Journal of Applied Accounting Research;2024-05-23
2. Earnings management using classification shifting of revenues: evidence from Chinese-listed firms;Journal of Accounting in Emerging Economies;2024-02-13
3. Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*;Journal of Accounting and Public Policy;2023-05
4. Does Product Market Competition Increase Classification Shifting?;SSRN Electronic Journal;2023
5. Italy;SIDREA Series in Accounting and Business Administration;2023
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3