The incentives for the voluntary disclosure of cash flow statements/ by Tadesse Kiflom.

Kiflom, Tadesse. (1997). The incentives for the voluntary disclosure of cash flow statements/ by Tadesse Kiflom. Master's Thesis, Dept. of Commerce, The University of Queensland.

       
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Author Kiflom, Tadesse.
Thesis Title The incentives for the voluntary disclosure of cash flow statements/ by Tadesse Kiflom.
School, Centre or Institute Dept. of Commerce
Institution The University of Queensland
Publication date 1997
Thesis type Master's Thesis
Total pages 78
Language eng
Subjects 14 Economics
Formatted abstract Many firms voluntarily disclosed cash flow statements or funds flow statements in the US and in Australia before they were required to do so by regulation. This paper investigates the reasons why firms incur extra costs of producing cash flow statements or funds flow statements. Some testable hypotheses are formulated and provide some evidence on the reasons (motivations) for management of companies to supply the voluntary disclosure of funds flow statements. An investigation of a case firm (CRA LTD) which voluntarily disclosed funds flow statements for a number of years provided anecdotal evidence to partially support the hypotheses. From the company's various financial analyses and notes, I was able to conclude that the potential reasons for voluntary disclosure of cash flow or funds flow statements are 1) to lessen political pressures and environmental sensitivity, 2) to avoid any unforeseen legal liability, and 3) to assist re-negotiation of debts.

 
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