Problems with Using the Information from the Cash Flow Statement by Lenders (Banks) as Capital Providers

Fanya Filipova (), Teodora Zapryanova (), Atanas Atanasov () and Rumyana Marinova ()
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Fanya Filipova: University of Economics - Varna, Varna, Bulgaria
Teodora Zapryanova: University of Economics - Varna, Varna, Bulgaria
Atanas Atanasov: University of Economics - Varna, Varna, Bulgaria
Rumyana Marinova: University of Economics - Varna, Varna, Bulgaria

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2023, issue 2, 11-20

Abstract: The number of quantitative and empirical studies on how, why and to what extent creditor banks (lenders) as providers of capital for enterprises, use the information from the financial statements of borrowers, including the information from the statements of cash flows (CFS). Such studies are mainly done by researchers from smaller economies or from developing countries (outside Europe) such as Vietnam, India, Jordan, Ghana, Nigeria, Bangladesh, Indonesia, Iraq, etc. The authors of the present study believe that Central and Eastern Europe, incl. Bulgaria, would be of research interest and the results of research on the relevant issue could be useful for a wide range of specialists and bodies, incl. and for the IAS Board (IASB). There is a need for research on the usefulness and quality of information presented and disclosed in financial statements based on IAS/IFRS prepared by enterprises in Central and Eastern Europe. Defining the problems associated with using cash flow statement information is the main subject of discussion in this research.

Keywords: banks; product innovation; customer centricity; digitalization; customer experiences (search for similar items in EconPapers)
JEL-codes: G21 (search for similar items in EconPapers)
Date: 2023
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