The effect of cash flow presentation method on investors' forecast of future cash flows
The decision usefulness of the direct versus indirect presentation method of a cash flow statement has been a long-standing issue in both practice and accounting research. By capitalizing on comparative advantages of experimental methods, we provide insights into how investors process the informatio...
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Main Authors: | Pornupatham, Sompong, Tan, Hun-Tong, Vichitsarawong, Thanyaluk, Yoo, G-Song |
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Other Authors: | Nanyang Business School |
Format: | Article |
Language: | English |
Published: |
2023
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Subjects: | |
Online Access: | https://hdl.handle.net/10356/171809 |
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Institution: | Nanyang Technological University |
Language: | English |
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