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QUALITY OF FINANCIAL REPORTING IN ACCORDANCE WITH IAS 7 ”CASH FLOW STATEMENT”

Assoc. Prof. Victoria Firescu Ph.D and Prof. Jenica Popescu Ph.D
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Assoc. Prof. Victoria Firescu Ph.D: University of Pitesti, Faculty of Economic Sciences Pitesti, Romania
Prof. Jenica Popescu Ph.D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2013, vol. 1, issue 21, 46-55

Abstract: This paper aims to research economic entities accounting compliance with the requirements of International Accounting Standard IAS 7 "Cash Flow Statements". In this respect, the index is calculated according to the requirements of IAS 7 for each economic entity in the sample analyzed. With Pearson coefficient is checked whether or not correlation between the index under the following economic sizes: financial leverage, size enterprise, enterprise performance.

Keywords: critical; coefficient of conformity, correlation coefficient, financial leverage, size enterprise, enterprise performance (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2013
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