書誌事項
- タイトル別名
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- Creditability of Financial Information and the Statement of Cash Flows
- ザイム ジョウホウ ノ シンライセイ ト キャッシュフロー ケイサンショ
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抄録
The statement of cash flows was added to the primary financial statements by Accounting Big Bang in Japan. In introducing the statement, it is generally believed that its relevance to the corporate evaluation was highly evaluated. This paper investigated the current status of the statement in terms of the reliability, another informational characteristics of the usefulness of financial information. As a result, it is confirmed that the reliability of the financial information will be improved by the statement of cash flows, through the prevention of corporate illegal accounting operations and legal profit manipulations, and through the articulation of financial statements. Japanese conceptual framework of financial accounting will be improved by adding the reliability viewpoint of the statement of cash flows.
収録刊行物
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- 経済科学
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経済科学 53 (4), 9-20, 2006-03-25
名古屋大学大学院経済学研究科
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詳細情報 詳細情報について
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- CRID
- 1390009224629391104
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- NII論文ID
- 120000975567
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- NII書誌ID
- AN00069864
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- HANDLE
- 2237/9047
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- NDL書誌ID
- 7894308
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- ISSN
- 00229725
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- 本文言語コード
- ja
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- データソース種別
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- JaLC
- IRDB
- NDL
- CiNii Articles
- KAKEN
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- 抄録ライセンスフラグ
- 使用可