The Use of Direct Method Cash Flow Presentation and the Cost of Capital


Grant Data
Project Title
The Use of Direct Method Cash Flow Presentation and the Cost of Capital
Principal Investigator
Dr Ahn, Min Kwan   (Principal investigator)
Co-Investigator(s)
Dr Zhang Haiwen   (Co-Investigator)
Dr Altamuro Jennifer   (Co-Investigator)
Duration
24
Start Date
2015-09-01
Completion Date
2017-08-31
Amount
240830
Conference Title
Presentation Title
Keywords
statement of cash flows, direct method, cost of capital, voluntary disclosure
Discipline
Accounting
Panel
Business Studies (B) (under H Panel before 2011/12)
Sponsor
RGC General Research Fund (GRF)
HKU Project Code
17501915
Grant Type
General Research Fund (GRF)
Funding Year
2015/2016
Status
On-going
Objectives
2) Contribute to the cost-benefit debate on DM presentation format by quantifying potential economic benefits of providing DM cash flow statements.