Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such a...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2009
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/272 https://ink.library.smu.edu.sg/context/soa_research/article/1271/viewcontent/Direct_cash_flow_disclosures_predict_2007_sv.pdf |
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| Institution: | Singapore Management University |
| Language: | English |