Is Direct Method Cash Flow Reporting Better at Predicting Future Performance?

“Cash is king” goes the saying. Even companies enjoying brisk business have been known to fail because of unhealthy cash flows. The accounting profession is split over the benefits of the direct method (DM) versus the indirect method (IM) of preparing cash flow reports. In a study of over 100 US-bas...

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Bibliographic Details
Main Author: Knowledge@SMU
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2007
Subjects:
Online Access:https://ink.library.smu.edu.sg/ksmu/59
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1058&context=ksmu
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Institution: Singapore Management University
Language: English