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• W2023158459 abstract "Purpose – This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992.Design/methodology/approach – The empirical analysis uses a long window event study format on a panel of 5,368 firm‐year observations between 1996 and 2005.Findings – The cash flow disclosures required in the regulation are associated with significant abnormal return responses. These effects are robust to the inclusion of other factors linked to abnormal returns such as movements in profitability, size and leverage. We also find support for the proposition that the cash flow effects are conditioned on the quality of the firm, as proxied by q. The market is better and more easily informed with the information required under the revised reporting regime.Research limitations/implications – The analysis would have been improved with better access to pre‐reform period data.Originality/value – There is no other stu..." @default.
• W2023158459 created "2016-06-24" @default.
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• W2023158459 date "2011-11-22" @default.
• W2023158459 modified "2023-09-23" @default.
• W2023158459 title "Australasian cash flow reporting regulation: value relevant?" @default.
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• W2023158459 doi "https://doi.org/10.1108/01140581111185535" @default.
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