论文信息 - The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts

The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts

Abstract The Financial Accounting Standards Board (FASB) has tentatively accepted that cash flows to the enterprise are the major focus of financial statements. This article highlights the importance with which security analysts view earnings information and cash flow information in compiling their professional reports.

V. Govindarajan | Vijayaraghavan Govindarajan

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