An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements
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 i…
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Date:
May 1985
Creator:
Allen, George Louis
Partner:
UNT Libraries