Jupe, R.E. and Rutherford, B.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.
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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: | Brian A Rutherford |
| Date Deposited: | 19 Jul 2009 14:56 |
| Last Modified: | 11 Jan 2012 12:10 |
| Resource URI: | http://kar.kent.ac.uk/id/eprint/5180 (The current URI for this page, for reference purposes) |
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