{"id":"https://openalex.org/W2767585677","doi":"https://doi.org/10.1080/00014788.2017.1407626","title":"The determinants and valuation effects of classification choice on the statement of cash flows","display_name":"The determinants and valuation effects of classification choice on the statement of cash flows","publication_year":2017,"publication_date":"2017-12-12","ids":{"openalex":"https://openalex.org/W2767585677","doi":"https://doi.org/10.1080/00014788.2017.1407626","mag":"2767585677"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.2017.1407626","doi":"https://doi.org/10.1080/00014788.2017.1407626","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2017.1407626","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://ktisis.cut.ac.cy/bitstream/20.500.14279/23736/1/The%20determinants%20and%20valuation%20effects.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044424534","display_name":"Andreas Charitou","orcid":"https://orcid.org/0000-0003-1080-9121","observed_orcids":["https://orcid.org/0000-0003-1080-9121"]},"institutions":[{"id":"https://openalex.org/I34771391","display_name":"University of Cyprus","ror":"https://ror.org/02qjrjx09","country_code":"CY","type":"education","lineage":["https://openalex.org/I34771391"]}],"countries":["CY"],"is_corresponding":false,"raw_author_name":"Andreas Charitou","raw_affiliation_strings":["School of Economics and Management, Department of Accounting and Finance, University of Cyprus, P.O.Box 20537, Nicosia, CY 1678, Cyprus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Department of Accounting and Finance, University of Cyprus, P.O.Box 20537, Nicosia, CY 1678, Cyprus","institution_ids":["https://openalex.org/I34771391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060658249","display_name":"Irene Karamanou","orcid":"https://orcid.org/0000-0002-3629-4106","observed_orcids":["https://orcid.org/0000-0002-3629-4106"]},"institutions":[{"id":"https://openalex.org/I34771391","display_name":"University of Cyprus","ror":"https://ror.org/02qjrjx09","country_code":"CY","type":"education","lineage":["https://openalex.org/I34771391"]}],"countries":["CY"],"is_corresponding":true,"raw_author_name":"Irene Karamanou","raw_affiliation_strings":["School of Economics and Management, Department of Accounting and Finance, University of Cyprus, P.O.Box 20537, Nicosia, CY 1678, Cyprus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Department of Accounting and Finance, University of Cyprus, P.O.Box 20537, Nicosia, CY 1678, Cyprus","institution_ids":["https://openalex.org/I34771391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069073119","display_name":"Anastasia Kopita","orcid":"https://orcid.org/0000-0002-3662-3889","observed_orcids":["https://orcid.org/0000-0002-3662-3889"]},"institutions":[{"id":"https://openalex.org/I110002522","display_name":"University of Essex","ror":"https://ror.org/02nkf1q06","country_code":"GB","type":"education","lineage":["https://openalex.org/I110002522"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Anastasia Kopita","raw_affiliation_strings":["Department of Accounting, University of Essex, Colchester, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Essex, Colchester, UK","institution_ids":["https://openalex.org/I110002522"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5060658249"],"corresponding_institution_ids":["https://openalex.org/I34771391"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":3.5441,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.934225,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"48","issue":"6","first_page":"613","last_page":"650"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/interest-payments","display_name":"interest payments","score":0.671999990940094},{"id":"https://openalex.org/keywords/cash-flow-statement-presentation","display_name":"cash flow statement presentation","score":0.7160000205039978},{"id":"https://openalex.org/keywords/operating-activities","display_name":"operating activities","score":0.6710000038146973},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8840000033378601},{"id":"https://openalex.org/keywords/accounting-choice","display_name":"accounting choice","score":0.515999972820282},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.6320000290870667},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.6480000019073486},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8059999942779541},{"id":"https://openalex.org/keywords/analyst-forecasts","display_name":"analyst forecasts","score":0.6690000295639038},{"id":"https://openalex.org/keywords/debt-financing","display_name":"debt financing","score":0.3880000114440918},{"id":"https://openalex.org/keywords/self-selection-bias","display_name":"self-selection bias","score":0.7720000147819519},{"id":"https://openalex.org/keywords/uk-firms","display_name":"UK firms","score":0.4320000112056732}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6166714429855347},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.6050574779510498},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.5570305585861206},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5549613833427429},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.5167486071586609},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4854429364204407},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4853171706199646},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4162309169769287},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3865635395050049},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24036934971809387},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.15594753623008728}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1080/00014788.2017.1407626","doi":"https://doi.org/10.1080/00014788.2017.1407626","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2017.1407626","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:wrap.warwick.ac.uk:107539","doi":null,"is_oa":false,"landing_page_url":"http://wrap.warwick.ac.uk/107539/1/WRAP-determinants-valuation-effects-classification-choice-statement-cash-flows-Kopita-2018.pdf","pdf_url":"http://wrap.warwick.ac.uk/107539/1/WRAP-determinants-valuation-effects-classification-choice-statement-cash-flows-Kopita-2018.pdf","source":{"id":"https://openalex.org/S4306400665","display_name":"Warwick Research Archive Portal (University of Warwick)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I39555362","host_organization_name":"University of Warwick","host_organization_lineage":["https://openalex.org/I39555362"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:ktisis.cut.ac.cy:20.500.14279/23736","doi":null,"is_oa":true,"landing_page_url":"https://api.elsevier.com/content/abstract/scopus_id/85037724965","pdf_url":"https://ktisis.cut.ac.cy/bitstream/20.500.14279/23736/1/The%20determinants%20and%20valuation%20effects.pdf","source":{"id":"https://openalex.org/S4306400897","display_name":"Ktisis at Cyprus University of Technology (Cyprus University of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I163151358","host_organization_name":"Cyprus University of Technology","host_organization_lineage":["https://openalex.org/I163151358"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"mag:3123179916","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3062555","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:taf:acctbr:v:48:y:2018:i:6:p:613-650","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.2017.1407626","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:ktisis.cut.ac.cy:10488/23736","doi":null,"is_oa":true,"landing_page_url":"https://ktisis.cut.ac.cy/handle/10488/23736","pdf_url":null,"source":{"id":"https://openalex.org/S4306400897","display_name":"Ktisis at Cyprus University of Technology (Cyprus University of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I163151358","host_organization_name":"Cyprus University of Technology","host_organization_lineage":["https://openalex.org/I163151358"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ktisis.cut.ac.cy:20.500.14279/23736","doi":null,"is_oa":true,"landing_page_url":"https://api.elsevier.com/content/abstract/scopus_id/85037724965","pdf_url":"https://ktisis.cut.ac.cy/bitstream/20.500.14279/23736/1/The%20determinants%20and%20valuation%20effects.pdf","source":{"id":"https://openalex.org/S4306400897","display_name":"Ktisis at Cyprus University of Technology (Cyprus University of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I163151358","host_organization_name":"Cyprus University of Technology","host_organization_lineage":["https://openalex.org/I163151358"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2767585677.pdf","grobid_xml":"https://content.openalex.org/works/W2767585677.grobid-xml"},"referenced_works_count":96,"referenced_works":["https://openalex.org/W83434444","https://openalex.org/W206890942","https://openalex.org/W1492155385","https://openalex.org/W1498895452","https://openalex.org/W1503478383","https://openalex.org/W1523000468","https://openalex.org/W1946982000","https://openalex.org/W1976545335","https://openalex.org/W1977528366","https://openalex.org/W1979369088","https://openalex.org/W1986124155","https://openalex.org/W2008017617","https://openalex.org/W2011154793","https://openalex.org/W2015766033","https://openalex.org/W2015927990","https://openalex.org/W2019840982","https://openalex.org/W2024266533","https://openalex.org/W2026326259","https://openalex.org/W2028514109","https://openalex.org/W2030418145","https://openalex.org/W2040734759","https://openalex.org/W2041997694","https://openalex.org/W2048219031","https://openalex.org/W2049678663","https://openalex.org/W2062072599","https://openalex.org/W2067171170","https://openalex.org/W2069324329","https://openalex.org/W2072230298","https://openalex.org/W2073064823","https://openalex.org/W2075003805","https://openalex.org/W2075288496","https://openalex.org/W2076035820","https://openalex.org/W2094524928","https://openalex.org/W2099631302","https://openalex.org/W2102870985","https://openalex.org/W2108897618","https://openalex.org/W2109828486","https://openalex.org/W2110352084","https://openalex.org/W2111472741","https://openalex.org/W2118175535","https://openalex.org/W2119158777","https://openalex.org/W2124532504","https://openalex.org/W2124758339","https://openalex.org/W2131136597","https://openalex.org/W2132607757","https://openalex.org/W2139122730","https://openalex.org/W2142242808","https://openalex.org/W2147804931","https://openalex.org/W2152497421","https://openalex.org/W2154187126","https://openalex.org/W2155330037","https://openalex.org/W2166930120","https://openalex.org/W2170694901","https://openalex.org/W2171983833","https://openalex.org/W2323989283","https://openalex.org/W2752617332","https://openalex.org/W2977710823","https://openalex.org/W3121131820","https://openalex.org/W3121156620","https://openalex.org/W3121319242","https://openalex.org/W3121370749","https://openalex.org/W3121504762","https://openalex.org/W3121771743","https://openalex.org/W3121807809","https://openalex.org/W3122004590","https://openalex.org/W3122489987","https://openalex.org/W3122795369","https://openalex.org/W3123321552","https://openalex.org/W3123360557","https://openalex.org/W3123397688","https://openalex.org/W3123569849","https://openalex.org/W3123659572","https://openalex.org/W3123817661","https://openalex.org/W3123843928","https://openalex.org/W3123907653","https://openalex.org/W3124024575","https://openalex.org/W3124128262","https://openalex.org/W3124176564","https://openalex.org/W3124257397","https://openalex.org/W3124599649","https://openalex.org/W3124631106","https://openalex.org/W3124812324","https://openalex.org/W3124985942","https://openalex.org/W3125059406","https://openalex.org/W3125111241","https://openalex.org/W3125126843","https://openalex.org/W3125499115","https://openalex.org/W3125512896","https://openalex.org/W3125601827","https://openalex.org/W3125693224","https://openalex.org/W3125721171","https://openalex.org/W3126018468","https://openalex.org/W4230336695","https://openalex.org/W4249720144","https://openalex.org/W4254805901","https://openalex.org/W4298863114"],"related_works":["https://openalex.org/W2900533871","https://openalex.org/W6958124923","https://openalex.org/W2972916807","https://openalex.org/W2948426465","https://openalex.org/W2212481272","https://openalex.org/W2567546081","https://openalex.org/W2166930120","https://openalex.org/W3149564281","https://openalex.org/W1990323333","https://openalex.org/W2754512898"],"abstract_inverted_index":{"In":[0],"this":[1,164],"paper":[2],"we":[3,52,146],"exploit":[4],"the":[5,15,21,32,78,100,115,125,128,181,185],"choice":[6,34,186],"allowed":[7,187],"by":[8,37,188],"International":[9],"Financial":[10],"Reporting":[11],"Standards":[12],"(IFRS)":[13],"regarding":[14],"presentation":[16],"of":[17,62,80,117,184],"interest":[18,87,119,133,174],"payments":[19,88,120,134,175],"on":[20,124],"cash":[22,90],"flow":[23],"statement":[24],"to":[25,85,102,131,172],"answer":[26],"two":[27],"related":[28],"questions:":[29],"First,":[30],"whether":[31,43],"classification":[33],"is":[35,45,178],"explained":[36],"firm":[38],"reporting":[39,56],"incentives":[40],"and":[41,72],"second,":[42],"it":[44],"value":[46],"relevant.":[47],"Using":[48],"a":[49,59],"UK":[50],"sample,":[51],"find":[53],"that":[54,99,127,148,168],"firms":[55,150],"losses,":[57],"with":[58,69,180],"greater":[60,73],"proportion":[61],"their":[63],"debt":[64],"stemming":[65],"from":[66,92],"public":[67],"sources,":[68],"CFO-based":[70],"covenants":[71],"increases":[74,114],"in":[75,77,89,121,135,176],"leverage":[76],"year":[79],"adoption":[81],"are":[82],"less":[83],"likely":[84],"report":[86],"flows":[91],"operating":[93],"activities":[94],"(CFOA).":[95],"Results":[96,156],"also":[97,152],"suggest":[98],"incentive":[101],"meet":[103],"or":[104,141],"beat":[105],"analyst":[106],"CFO":[107],"forecasts":[108],"decreases,":[109],"but":[110],"strong":[111],"corporate":[112],"governance":[113],"probability":[116],"including":[118],"CFOA.":[122],"Based":[123],"assumption":[126],"decision":[129,170],"not":[130,171],"classify":[132,173],"CFOA":[136,177],"captures":[137],"lower":[138,154],"disclosure":[139],"quality":[140],"poor":[142],"future":[143],"expected":[144],"performance,":[145],"posit":[147],"these":[149],"should":[151],"exhibit":[153],"valuations.":[155],"obtained":[157],"after":[158],"correcting":[159],"for":[160],"self-selection":[161],"bias":[162],"confirm":[163],"assertion.":[165],"We":[166],"conclude":[167],"managers\u2019":[169],"consistent":[179],"opportunistic":[182],"use":[183],"IFRS.":[189]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2017-11-17T00:00:00"}
