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| Tekijä: | Epstein, M. J. Pava, M. L. |
| Otsikko: | How useful is the statement of cash-flows? (Cash-Flow Analysis, Management Accounting) |
| Lehti: | Management Accounting (US)
1992 : JUL, VOL. 74:1, p. 52-55 |
| Asiasana: | |
| Vapaa asiasana: | BERICHTSWESEN |
| Kieli: | eng |
| Tiivistelmä: | 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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