%0 Journal Article %T The Value Relevance of Direct Cash Flows under International Financial Reporting Standards %A Clacher, Iain %A Ricquebourg, Alan Duboisée %A Hodgson, Allan %J Abacus %V 49 %N 3 %P 367-395 %@ 0001-3072 %D 2013-09-01 %I Wiley Subscription Services, Inc., A Wiley Company %~ DeepDyve