search query: @author Epstein, M. J. / total: 7
reference: 6 / 7
Author: | Epstein, M. J. Pava, M. L. |
Title: | How useful is the statement of cash-flows? (Cash-Flow Analysis, Management Accounting) |
Journal: | Management Accounting (US)
1992 : JUL, VOL. 74:1, p. 52-55 |
Index terms: | |
Freeterms: | BERICHTSWESEN |
Language: | eng |
Abstract: | Accounting information should provide a link between management and shareholders. One way to provide this information is through the statement of cash-flows, but, until now, there has been little evidence to evaluate the usefulness of the statement. A recent survey unequivocally supports the overall usefulness of the statement of cash-flows. |
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