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dc.contributor.authorS. Sharma, Divesh
dc.contributor.authorIselin, Errol
dc.contributor.editorR.J. Briston
dc.date.accessioned2017-05-03T11:42:20Z
dc.date.available2017-05-03T11:42:20Z
dc.date.issued2003
dc.date.modified2007-03-15T21:31:24Z
dc.identifier.issn0306-686X
dc.identifier.doi10.1111/1468-5957.05421
dc.identifier.urihttp://hdl.handle.net/10072/6386
dc.description.abstractThis multi-method study reports the results of two complementary experiments investigating the relevance of cash flow and accrual information. A behavioural field experiment investigated differences in the accuracy of solvency assessments between commercial lending managers using cash flow information and those using accrual information. Results indicated that commercial lending managers using cash flow information made more accurate solvency assessments than managers using accrual information. Results of an archival quantitative modeling experiment complemented these results and indicated cash flow information had incremental information content beyond accrual information. Our results confirmed the decision-usefulness of cash flow information and supported the mandate of the Statement of Cash Flows.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoen_AU
dc.publisherBlackwell Publishing
dc.publisher.placeUK
dc.publisher.urihttp://www.blackwell-synergy.com/doi/full/10.1111/1468-5957.05421
dc.relation.ispartofpagefrom1115
dc.relation.ispartofpageto1140
dc.relation.ispartofissue7&8
dc.relation.ispartofjournalJournal of Business Finance & Accounting
dc.relation.ispartofvolume30
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleThe relative relevance of cash flow and accrual information for solvency assessments: a multi-method approach.
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© 2003 Blackwell Publishing. The definitive version is available at [www.blackwell-synergy.com.]
gro.date.issued2003
gro.hasfulltextNo Full Text
gro.griffith.authorIselin, Errol R.


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