Has IFRSs improves predictions of future cash flows? evidence from Malaysia

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Has IFRSs improves predictions of future cash flows? evidence from Malaysia

The International Financial Reporting Standard (IFRS)’s conceptual framework and the Financial Accounting Standards Board (FASB)’s conceptual framework state that future cash flows prediction is one of the key objectives of financial reporting. Given the use of cash flows as a performance measure b...

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Bibliographic Details
Main Authors:	Abdullah Atqa, Asna, Lee, Kok Hwa, Mohd Saleh, Norman
Format:	Article
Published:	Universiti Malaysia Sarawak * Faculty of Economics and Business 2019
Online Access:	http://psasir.upm.edu.my/id/eprint/80036/

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