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Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method?

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References

2010International Accounting Standards Board411 cited
2009Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?156 cited
2000The Predictive Ability of Direct Method Cash Flow Information153 cited
2006Australian Accounting Standards108 cited
2002The Usefulness of Direct and Indirect Cash Flow Disclosures92 cited
1995An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities61 cited
2011Direct or Indirect Cash Flow Statements?52 cited
1997Cash flow statements: An international comparison of regulatory positions50 cited
2009Cash flow disaggregation and the prediction of future earnings46 cited
1997THE DECISION USEFULNESS OF CASH-FLOW STATEMENTS BY AUSTRALIAN REPORTING ENTITIES: SOME FURTHER EVIDENCEF38 cited
1996An examination of attitudes involving cash flow accounting: Implications for the content of cash flow statements26 cited
1999The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants22 cited

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2015Profitability and Financial Sustainability Analysis in Italian Aquaculture Firms by Application of Economic and Financial Margins19 cited

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