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Cash flow accounting in banks – a study of practice


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Title: Cash flow accounting in banks – a study of practice
Authors: Torfason, Asgeir B.
E-mail: asgeir.torfason@gri.gu.se
Issue Date: 4-Apr-2014
University: Göteborgs universitet. Handelshögskolan
Institution: Department of Business Administration ; Företagsekonomiska institutionen
Date of Defence: 2014-05-16
Disputation: Fredagen den 16 maj 2014, kl. 13.00, i sal E44, Handelshögskolan, Vasagatan 1, Göteborg
Degree: Doctor of Philosophy
Publication type: Doctoral thesis
Keywords: Accounting
Banking
Cash Flow
Financial Institutions
Money View
Abstract: After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet quality, but little focus has been on the cash flow statements of banks. The statement of cash flows is designed to illustrate financial strength and liquidity with information about operations, investment and financing. Cash flow statements generally show operational stabilit... more
ISBN: 978-91-7246-326-4
URI: http://hdl.handle.net/2077/35272
Appears in Collections:Doctoral Theses from University of Gothenburg / Doktorsavhandlingar från Göteborgs universitet
Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen

 

 

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