Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
Motivated by recent FASB, IASB and CFA Institute comments, we extend the scant literature on direct method cash flow disclosures by exploring their predictive ability. A primary stated purpose of the direct method is to better forecast future operating performance. To test this purpose, we use a FER...
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Main Authors: | Orpurt, Steven Francis, Zang, Yoonseok |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2007
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Online Access: | https://ink.library.smu.edu.sg/soa_research/167 https://ink.library.smu.edu.sg/context/soa_research/article/1166/viewcontent/OZ_DCF1_080207.pdf |
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Institution: | Singapore Management University |
Language: | English |
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