The impact of Covid-19 pandemic on the value relevance of cash flows: evidence from banks
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DOI: 10.1108/ijoem-06-2022-0902
Abstract: PurposeThis paper is motivated by the ongoing debate on the value relevance of cash flow statement (CFS) between bank regulators, on one hand, and accounting standard setters, on the other hand. The importance and usefulness… read more here.
Keywords: cash flows; relevance cash; value; value relevance ... See more keywords