The Disclosure of 'Free Cash Flow' in Published Financial Statements: A Research Note

Jupe, Robert E. and Rutherford, Brian A. (1997) The Disclosure of 'Free Cash Flow' in Published Financial Statements: A Research Note. British Accounting Review, 29 (3). pp. 231-43. ISSN 0890-8389. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1006/bare.1996.0043

Abstract

This note reports a small-scale survey of disclosures of free cash flow (whether described as such or not), examines one particularly complex disclosure as a case study of free cash flow calculation, and comments on the policy implications of the empirical findings.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: B.A. Rutherford
Date Deposited: 19 Jul 2009 14:56
Last Modified: 27 May 2014 14:32
Resource URI: http://kar.kent.ac.uk/id/eprint/5180 (The current URI for this page, for reference purposes)
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