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

Jupe, Robert E., 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. (doi:10.1006/bare.1996.0043) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:5180)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
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
DOI/Identification number: 10.1006/bare.1996.0043
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 19 Jul 2009 14:56 UTC
Last Modified: 16 Nov 2021 09:43 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/5180 (The current URI for this page, for reference purposes)

University of Kent Author Information

Jupe, Robert E..

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Rutherford, Brian A..

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