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 (PI))
Co-Investigator(s)
Dr Zhang Haiwen
(Co-Investigator)
Dr Altamuro Jennifer
(Co-Investigator)
Duration
24
Start Date
2015-09-01
Amount
240830
Conference Title
The Use of Direct Method Cash Flow Presentation and the Cost of Capital
Presentation Title
Keywords
cost of capital, direct method, statement of cash flows, voluntary disclosure
Discipline
Accounting
Panel
Business Studies (B)
HKU Project Code
17501915
Grant Type
General Research Fund (GRF)
Funding Year
2015
Status
Completed
Objectives
1) Contribute to the existing literature on cash flow reporting by providing evidence on whether and why reporting DM cash flow format reduces cost of capital. 2) Contribute to the cost-benefit debate on DM presentation format by quantifying potential economic benefits of providing DM cash flow statements.