Klumpes, Paul; Welch, Peter; Reibel, Andres - In: Journal of Financial Transformation 26 (2009), pp. 69-78
The financial crisis has exposed deep-rooted problems with banks' financial reporting. Long neglected in analyses of bank performance, this article recommends a new focus on bank cash flows. We identify weaknesses and deficiencies in the existing literature on banking performance. Short case...