Concepedia

Cash Flow Statement Effects

Cash Flow Statement Effects is a financial reporting concept that refers to the impact of lease obligations and related transactions on the classification, timing, and magnitude of cash flows disclosed within the statement of cash flows under applicable accounting standards.

12

Publications

379

Citations

22

Authors

13

Institutions

Publications per year

2017–2026

3

Parents

Publications

12

Cash Flow Reporting and Financial Distress Models: Testing of Hypotheses

Abdul Aziz, G. H. Lawson · Financial Management · 1989 · 100 citations

, , +14

Creative cash flow reporting : uncovering sustainable financial performance

Charles W. Mulford, Eugene E. Comiskey · 2005 · 56 citations

, , +17

The effect of cash flow statement format on lenders' decisions

Helen Kwok · The International Journal of Accounting · 2002 · 52 citations

, , +12

Users' perceptions of the need for cash flow statements — Australian evidence

Christine Yap · European Accounting Review · 1997 · 35 citations

, , +14

Cash Flow Statement as an Evidence for Financial Distress

Naz Sayari, F.N. Can Simga Mugan · Universal Journal of Accounting and Finance · 2013 · 33 citations · Full text

, , +16

1–5 of 12

Authors

22

  1. NS
    Naz Sayari

    Middle East Technical University, Türkiye

    1 publications · 33 citations

    1

    h-index

  2. AH
    Anh Huu Nguyen

    National Economics University, Vietnam

    1 publications · 19 citations

    1

    h-index

  3. NM
    Norvald Monsen

    Norwegian School of Economics, Norway

    1 publications · 18 citations

    1

    h-index

  4. EE
    Eugene E. Comiskey

    Georgia Institute of Technology, United States

    1 publications · 56 citations

    1

    h-index

  5. BH
    Baru Harahap

    Universitas Putera Batam, Indonesia

    1 publications · 17 citations

    1

    h-index

1–5 of 22

Institutions

13

  1. Norwegian School of Economics

    Bergen, Norway

    1 h-index

    1 publications

    18 citations

  2. University of Pembangunan Nasional Veteran Jawa Timur

    Surabaya, Indonesia

    1 h-index

    2 publications

    22 citations

  3. Universitas Putera Batam

    Batam, Indonesia

    1 h-index

    2 publications

    34 citations

  4. James Madison University

    Harrisonburg, United States

    1 h-index

    1 publications

    10 citations

  5. İzmir University of Economics

    Izmir, Turkey

    1 h-index

    1 publications

    33 citations

  6. Knoxville College

    Knoxville, United States

    1 h-index

    1 publications

    10 citations

  7. Vilnius University

    Vilnius, Lithuania

    1 h-index

    2 publications

    28 citations

  8. Middle East Technical University

    Ankara, Türkiye

    1 h-index

    1 publications

    33 citations

1–8 of 13

Venues

  1. European Accounting Review

    EAR · 2 publications · 53 citations

    2

    h-index

  2. Universal Journal of Accounting and Finance

    UJAF · 1 publications · 33 citations

    1

    h-index

  3. Accounting and Business Research

    1 publications · 10 citations

    1

    h-index

  4. Journal of Business Economics and Management

    1 publications · 14 citations

    1

    h-index

  5. Journal of Management and Accounting Studies

    1 publications · 14 citations

    1

    h-index

1–5