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This paper studies the incentives of German firms to voluntarily disclose cash flow statements over time. While cash flow statement are mandated under many GAAP regimes, its disclosure has not been mandatory in Germany until recently. Nevertheless, an increasing number of firms provides cash flow statements voluntarily. These firms are likely to be influenced by recommendations of the German accounting profession, IAS 7 as well as the respective standards of other countries. The idea of the paper is to study this influence by looking at the adoption pattern over time and the format of the cash flow statement. It documents the development of voluntary cash flow statement disclosures by German firms with respect to ”milestones” in the evolution of German professional recommendations and respective international standards. The cross-sectional determinants of voluntary and international cash flow statements are analyzed using probit regressions and factor analysis. The results are generally consistent with the idea that capital-market forces drive voluntary cash flow statements that are in line with international reporting practice.
Die Publikation bietet einen Überblick zu den unterschiedlichen Formen und Herausforderungen des Wissenstransfers zwischen Universitäten, Ministerien, Behörden und Medien.
Inhaltsverzeichnis:
Birgitta Wolff, Georg Krausch und Hans Jürgen Prömel: Dialogorientierte Wissenschaftskommunikation als Gewinn für Universitäten und Praxis – Vorwort
Andreas Monz: Bedarf und Anforderungen an wissenschaftliche Expertise—der Blick aus der Praxis
Nina Janich: Warum Wissenschaftskommunikation manchmal so schwer ist … und auch deren Bewertung
Florian Meesmann: Dialog Wissenschaft und Medien—der Blick aus einer Rundfunkanstalt
Birgit Stark: Wissenschaftskommunikation in Zeiten rapiden Medienwandels
Manfred Niekisch: Dialoge der Vielfalt: Wissenschaft, Politik und Zivilgesellschaft
Heike Kaupp: Von der Wissenschaft in die Behördenpraxis
Nicole Deitelhoff: Mehr Mut zur Relevanz