A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information
Description:
This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
Date:
May 1994
Creator:
Reither, Cheri L. (Cheri Lynn)
Partner:
UNT Libraries