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The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts
financial statement cash flows feedback
2011/8/20
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of fina...
Discussion of 'The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts'
financial statement the competitive market environment neural processing of financial data
2011/8/20
The article presents a discussion of issues raised in the article "The effect of financial statement information proximity and feedback on cash flow forecasts" by Frank D. Hodge, Patrick E. Hopkins, a...
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Signaling Firm financial statements Special Items
2011/8/20
This paper investigates whether managers’ presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...