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Direct or Indirect Cash Flow Statements?

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References

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2000The Predictive Ability of Direct Method Cash Flow Information153 cited
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2007Do core and non-core cash flows from operations persist differentially in predicting future cash flows?92 cited
2010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS? 1

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Cited by

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2021Corporate sustainability, earnings persistence and the association between earnings and future cash flows24 cited
2018Operating cash flow asymmetric timeliness in Australia23 cited
2012Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method?21 cited
2015Profitability and Financial Sustainability Analysis in Italian Aquaculture Firms by Application of Economic and Financial Margins19 cited
2015Use of benchmarks in predicting earnings management?16 cited
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