Lee, Yu-Je; He, Jie; Wu, Mei-Fen; Li, Ying-Qing; Chen5, … - In: Journal of Business & Management (COES&RJ-JBM) 1 (2013) 2, pp. 50-58
The preparation of cash-flow statement under the indirect method involves adjustments of many items. This is a highly complex process prone to errors, due to a lack of philosophical guidance. This paper finds that the concept of natural equilibrium of Chinese Taoism “… is the way of heaven...