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Keywords: Direct method
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (3): 446–479.
Published: 19 September 2023
...Pamela Fae Kent; Richard Kent; Michael Killey Purpose This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance. Design...
