The effect of cash flow presentation method on investors' forecast of future cash flows

• Main Authors: Pornupatham, Sompong, Tan, Hun-Tong, Vichitsarawong, Thanyaluk, Yoo, G-Song
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2023
• Subjects: Business::Accounting; Cash Flow Forecasts; Knowledge Structure Activation
• Online Access: https://hdl.handle.net/10356/171809
• Institution: Nanyang Technological University

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...