{"id":"https://openalex.org/W3045900602","doi":"https://doi.org/10.1007/978-3-030-50688-9_2","title":"The Cash Flow Statement Under IAS/IFRS","display_name":"The Cash Flow Statement Under IAS/IFRS","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3045900602","doi":"https://doi.org/10.1007/978-3-030-50688-9_2","mag":"3045900602"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-030-50688-9_2","doi":"https://doi.org/10.1007/978-3-030-50688-9_2","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-50688-9_2","pdf_url":null,"source":{"id":"https://openalex.org/S4210220873","display_name":"Springer briefs in accounting","issn_l":"2196-7873","issn":["2196-7873","2196-7881"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SpringerBriefs in Accounting","raw_type":"book-chapter"},"parent_works":[],"lineage":["https://openalex.org/W3045900602"],"child_works_count":0,"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101846673","display_name":"Francesco Paolone","orcid":"https://orcid.org/0000-0002-5773-4465","observed_orcids":["https://orcid.org/0000-0002-5773-4465"]},"institutions":[{"id":"https://openalex.org/I4210132817","display_name":"Mercatorum University","ror":"https://ror.org/03znjxt55","country_code":"IT","type":"education","lineage":["https://openalex.org/I4210132817"]},{"id":"https://openalex.org/I56441308","display_name":"Libera Universit\u00e0 Internazionale degli Studi Sociali Guido Carli","ror":"https://ror.org/01q8b6q23","country_code":"IT","type":"education","lineage":["https://openalex.org/I56441308"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Francesco Paolone","raw_affiliation_strings":["Mercatorum University, LUISS University, Rome, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mercatorum University, LUISS University, Rome, Italy","institution_ids":["https://openalex.org/I4210132817","https://openalex.org/I56441308"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5101846673"],"corresponding_institution_ids":["https://openalex.org/I4210132817","https://openalex.org/I56441308"],"apc_list":null,"apc_paid":null,"fwci":2.629,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.8686839,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"5","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9818999767303467,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9818999767303467,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.011500000022351742,"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/T13509","display_name":"Accounting and Financial Management","score":0.003000000026077032,"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/cash-flow-statement","display_name":"cash flow statement","score":0.9980000257492065},{"id":"https://openalex.org/keywords/ias","display_name":"IAS","score":0.8190000057220459},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.9980000257492065},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.7260000109672546},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.6150000095367432},{"id":"https://openalex.org/keywords/sources-and-uses-of-funds","display_name":"sources and uses of funds","score":0.9430000185966492},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.8786216974258423},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8303040266036987},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.6908721923828125},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6446831226348877},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6123456358909607},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.5711908936500549},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5268986225128174},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.4925559163093567},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.46430471539497375},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.289850652217865},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.25065264105796814},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09136489033699036},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07089847326278687}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-030-50688-9_2","doi":"https://doi.org/10.1007/978-3-030-50688-9_2","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-50688-9_2","pdf_url":null,"source":{"id":"https://openalex.org/S4210220873","display_name":"Springer briefs in accounting","issn_l":"2196-7873","issn":["2196-7873","2196-7881"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SpringerBriefs in Accounting","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W1981401610","https://openalex.org/W2032324977","https://openalex.org/W2074362973","https://openalex.org/W2080391344","https://openalex.org/W2098514714","https://openalex.org/W3121712157","https://openalex.org/W3123547626","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1613698378","https://openalex.org/W3114787339","https://openalex.org/W2341524978","https://openalex.org/W345292802","https://openalex.org/W2804506908","https://openalex.org/W6994459053","https://openalex.org/W3206020439","https://openalex.org/W7164653324","https://openalex.org/W36722321","https://openalex.org/W7218974960"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-08-03T00:00:00"}
