The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows

This study examines the gap between investors' and financial managers' views on the presentation of operating cash flows. The method used is three separate surveys conducted through structured questionnaires on random samples of private investors (384 people), financial managers (201 peopl...

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Bibliographic Details
Main Authors: Esmail Farzaneh Kargar, Mehdi Bahar Moghadam
Format: Article
Language:fas
Published: University of Isfahan 2024-08-01
Series:Pizhūhish/hā-yi ḥisābdārī-i mālī
Subjects:
Online Access:https://far.ui.ac.ir/article_29437_11f88af8b99cb045a201a56160481833.pdf
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