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Statement of Financial Accounting Standards No. 95, Statement of Cash Flows
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  • 2009Resource allocations, knowledge network characteristics and entrepreneurial orientation of multinational corporations97 cited
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  • 2008New evidence pertaining to the prediction of operating cash flows56 cited
  • 2013Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows53 cited
  • 2013Disaggregating operating and financial activities: implications for forecasts of profitability43 cited
  • 1990Operating cash flow formats: Does format influence decisions?43 cited
  • 2012The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension42 cited
  • 1991An empirical analysis of cash flow, working capital, and the stability of financial ratio groups in the hospital industry38 cited
  • 2015Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting37 cited
  • 2016Conditional conservatism and disaggregated bad news indicators in accrual models

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34 cited
  • 2017Value relevance of banks' cash flows from operations32 cited
  • 1996An examination of attitudes involving cash flow accounting: Implications for the content of cash flow statements26 cited
  • 2022MEMINIMALISIR ASIMETRI INFORMASI MELALUI PELAPORAN (DISCLOSURE) LAPORAN KEUANGAN23 cited