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- W2111402606 abstract "We provide a comprehensive review of academic research related to direct method cash flow presentation. While many financial statement users have stated a preference for the direct method, few accounting standard setters around the world have required it, and, given a choice, most entities present operating cash flows using the indirect method. Our review indicates that academic research has generally found direct method cash flow information to be decision useful. Also, research finds that direct method information is reflected in stock prices indicating that users appear to utilize this information when available. However, there are, as of yet, no studies detailing how this information makes its way into stock prices. Finally, the evidence we review suggests that direct method information is economically significant and that the recurring benefits than many firms derive from providing direct method information likely exceed recurring costs. Our review should be of interest to academics researching cash flow reporting and also to policy makers as they continue debating the merits of the direct method presentation of operating cash flows." @default.
- W2111402606 created "2016-06-24" @default.
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- W2111402606 creator A5059515727 @default.
- W2111402606 date "2012-01-01" @default.
- W2111402606 modified "2023-09-27" @default.
- W2111402606 title "A Review of Academic Research on the Reporting of Cash Flows from Operations" @default.
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- W2111402606 doi "https://doi.org/10.2139/ssrn.2014857" @default.
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