The Use of a Statement of Changes in Financial Position to Interpret Financial Data: An Empirical Investigation
作者:
MICHAEL BRADBURY,
SONJA NEWBY,
期刊:
Abacus
(WILEY Available online 1989)
卷期:
Volume 25,
issue 1
页码: 31-38
ISSN:0001-3072
年代: 1989
DOI:10.1111/j.1467-6281.1989.tb00218.x
出版商: Blackwell Publishing Ltd
关键词: Financial reporting;Financial statement analysis;Funds statements
数据来源: WILEY
摘要:
This study provides empirical evidence on the use of a statement of changes in financial position by financial analysts to interpret and make judgments on information contained in annual reports. Analysts were required to answer five questions developed from claims made in a professional accounting standard about the purpose of the statement of changes in financial position. The results indicate that the statement of changes in financial position does not generally enhance financial analysis.
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