Presenting and disclosing cash flows evidence from Portuguese listed companies

• Autor(a) principal: Santos, Inês Amoedo
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/22365
• topic: Cash flow; Presentation; Disclosure; IAS 7; Portuguese listed companies; Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Presentation and disclosure of cash flows is reaching increasingly importance, stimulating discussions between standard-setters, users, preparers and auditors. Bearing this in mind, this study aims at analyzing what and how Portuguese listed companies reported in the Statement of Cash Flows and related notes in annual reporting. The study describes, on one hand, if and how those companies comply with IAS 7 for presentation and disclosure of cash flows and, on the other hand, the impact of companies’ disclosure choices. Results provide an overview of cash flows reporting, evidencing compliance, consistency and significant impact of accounting choices, complementing existent Portuguese Literature.