A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

The statement of cash flows is one of the financial statements investors rely on to gauge a company's financial strength. Strong cash flow puts the company in a good position to expand its business, ...

Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast ...