Naslov
Using the Cash Flow Statements in Capital Markets : The Case of Croatia

Autori
Aljinović Barać, Željana ; Klepo, Tino

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
First Greenwich International West-East Conference on European and Asian Experience and Public Policy Considerations : proceedings / - London : Delhi : University of Greenwich Business School, 2003

Skup
Greenwich International West-East Conference on European and Asian Experience and Public Policy Considerations (1 ; 2003)

Mjesto i datum
London, Ujedinjeno Kraljevstvo, 11.07.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Cash flow statement; capital market; performance measuring; financial reporting

Sažetak
In order to investigate the mentioned presumption we made comparison between preparing cash flow statements (CFS) under United States Generally Accepted Accounting Principles (US GAAP) and International Accounting Standards (IAS), and examined how well CFS information satisfies the information needs of investors and analysts using the financial ratios based upon CFS measures. We also compared the extent of using the CFS in developed capital markets and capital market in Croatia, which is underdeveloped and has limited significance in the financial system. Finally, on the sample of companies listed on the Zagreb Stock Exchange we empirically tested the scale of using CFS.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA