The Impact Of Accounting Disclosure Of Cash Flows On Enhancing Company Value

The main goal of this research is to determine how cash flow accounting disclosure affects the addition of the corporate value in the competitive economic environment. The investigation dealt with the philosophical constructs supporting the nature of accounting disclosure, cash flow reporting, and corporate valuation. In order to achieve the identified goal, the investigator designed an electronic questionnaire with a structured set of sections based on the research dimensions, thus, eliciting responses and views of the experts in the fields of finance and administrative science. After the collection of data, the data were processed using the Statistical Package to the Social Sciences (SPSS) and means, standard deviations, and frequency distributions of each part of the research were obtained. The interpretation of the answers given by the respondents was then based on the statistical outputs that were produced by SPSS. The research was summed up in the number of conclusions, the most salient of which is the evidence of statistically significant effect of cash flow disclosure on corporate value improvement. To this extent, the first suggestion in this line of thinking is the necessity to broaden cash flow disclosure because the increase on disclosures is hypothesized to increase corporate value.