The relative value relevance of cash flow accounting disclosures by South African Banks

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dc.contributor.advisorDe Jager, Phillipen_ZA
dc.contributor.authorTrehaeven, Jakeen_ZA
dc.date.accessioned2017-01-23T12:07:54Z
dc.date.available2017-01-23T12:07:54Z
dc.date.issued2016en_ZA
dc.description.abstractDuring recent decades, researchers have developed the value relevance method of accounting based research. Value relevance, at its core, attempts to describe the information usefulness of a disclosure figure in relation to the impact it has on the market values of a given stock. Much of the focus of this research, both internationally and locally, has been based on earnings or balance sheet disclosures with little attention being paid to other sections of disclosure. This study takes the use of value relevance methods one step further and analyses the information usefulness of operating cash flow disclosures of financial firms versus non-financial firms in a South African context. The study proceeds to explain and then test the presumption that the nature of the banking business model makes operating cash flow disclosures irrelevant; some interesting and somewhat counter-intuitive results are obtained.en_ZA
dc.identifier.apacitationTrehaeven, J. (2016). <i>The relative value relevance of cash flow accounting disclosures by South African Banks</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/22954en_ZA
dc.identifier.chicagocitationTrehaeven, Jake. <i>"The relative value relevance of cash flow accounting disclosures by South African Banks."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016. http://hdl.handle.net/11427/22954en_ZA
dc.identifier.citationTrehaeven, J. 2016. The relative value relevance of cash flow accounting disclosures by South African Banks. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Trehaeven, Jake AB - During recent decades, researchers have developed the value relevance method of accounting based research. Value relevance, at its core, attempts to describe the information usefulness of a disclosure figure in relation to the impact it has on the market values of a given stock. Much of the focus of this research, both internationally and locally, has been based on earnings or balance sheet disclosures with little attention being paid to other sections of disclosure. This study takes the use of value relevance methods one step further and analyses the information usefulness of operating cash flow disclosures of financial firms versus non-financial firms in a South African context. The study proceeds to explain and then test the presumption that the nature of the banking business model makes operating cash flow disclosures irrelevant; some interesting and somewhat counter-intuitive results are obtained. DA - 2016 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2016 T1 - The relative value relevance of cash flow accounting disclosures by South African Banks TI - The relative value relevance of cash flow accounting disclosures by South African Banks UR - http://hdl.handle.net/11427/22954 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/22954
dc.identifier.vancouvercitationTrehaeven J. The relative value relevance of cash flow accounting disclosures by South African Banks. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/22954en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherFinancial Managementen_ZA
dc.titleThe relative value relevance of cash flow accounting disclosures by South African Banksen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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