Akbar, Saeed; Shah, Syed Zulfiqar Ali; Stark, Andrew W. - In: International Review of Financial Analysis 20 (2011) 5, pp. 311-319
Cash flow statements have a longstanding history as mandated financial statement disclosures, having replaced funds flow statements. The usefulness of such disclosures with respect to one of the main purposes of financial statements—providing information relevant to the assessment of future...