We provide a comprehensive review of academic research related to direct method cash
flow presentation. While many financial statement users have stated a preference for the …

The decision usefulness of the direct versus indirect presentation method of a cash flow
statement has been a long-standing issue in both practice and accounting research. By …

This study explores the determinants and incremental usefulness of disclosing components
of operating cash flow (CFO) using the direct method in a voluntary US setting and in the …

The purpose of this study is to challenge the differences between the statement of cash flows
based on the Lebanese general accounting plan and the statement of cash flows as per IAS …

Despite the accounting profession seems to be advocating accrual accounting, international
research often suggests that the cash flow statement is the financial statement section most …

O objetivo desta pesquisa foi verificar a percepção de contadores que atuam com a
Contabilidade Aplicada ao Setor Público (CASP) acerca da evidenciação da Demonstração …

This study aims to test is ability of cash flows to predict the earning, his research is expected
to give contribution in providing evidence on whether (1) operating cash flow is useful to …

Two methods are used when reporting cash flows from operating activities: the direct
method or the indirect method, both are acceptable from IAS with a preference of direct …

The IASB and the FASB are currently proposing that cash flow statements under the direct
method be mandatory for all firms under the harmonized cash flow reporting requirements …

Les bénéfices ont occupé une place centrale dans la comptabilité en raison de leur utilité
pour mesurer la performance d'une entreprise. Cependant, les faillites d'entreprises très …