An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements

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Description

This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition ... continued below

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viii, 166 leaves : ill.

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Allen, George Louis May 1985.

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  • Allen, George Louis

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Description

This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.

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viii, 166 leaves : ill.

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  • May 1985

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  • Aug. 22, 2014, 6 p.m.

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  • Jan. 9, 2018, 12:31 p.m.

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Allen, George Louis. An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements, dissertation, May 1985; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc331207/: accessed December 11, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .