EXISTE-T-IL UNE RELATION ENTRE L'INFORMATION SECTORIELLE ET LE TABLEAU DES FLUX DE TRESORERIE ?

Pascal Barneto () and Stéphane Ouvrard
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Pascal Barneto: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Stéphane Ouvrard: Kedge BS - Kedge Business School

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Abstract: Does Segment information allow us to better understand the cash flow statement of a listed company? If this research question is of interest to all finance practitioners, it sensitizes the managers of the firm on the content and form of information to be communicated. Cash flow statement (IAS 7) is a financial representation of a company's strategic choices, that is to say of its business model (BM). Standards on segment reporting (IAS 14 and IFRS 8) should help explain the business model of a group declined by its cash flow statement (IAS 7). From a study of 101 financial statements between 2005 and 2010 business groups listed on Euronext, it is possible to advance two major results. First, the segment information contained in the appendices does not improve understanding of business model apprehended by the cash flow. On the other hand, the type and content of information conveyed in the annexes under segment reporting have no impact

Keywords: Segment disclosure; Business Model; Free Cash Flow; IFRS 8; IAS 14; Information sectorielle; Modèle économique; Flux de trésorerie disponibles (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991963v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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