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 currently available from this repository. You may be able to access a copy if URLs are provided)
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.
|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:||https://kar.kent.ac.uk/id/eprint/5180 (The current URI for this page, for reference purposes)|