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

Assoc. Prof. Victoria Firescu Ph.D and Prof. Jenica Popescu Ph.D
Additional contact information
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
References: Add references at CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/RTE/021-04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2013:i:21:p:46-55

Access Statistics for this article

Revista Tinerilor Economisti (The Young Economists Journal) is currently edited by Ionascu Costel

More articles in Revista Tinerilor Economisti (The Young Economists Journal) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Ionascu Costel ().