Concepedia

Cash Flow Statement Notes

Cash Flow Statement Notes is a type of financial disclosure note that provides detailed supplementary information, including accounting policies, reconciliations, and significant non-cash transactions, specific to the cash flow statement to enhance the transparency and interpretability of an entity’s cash flow activities in accordance with generally accepted accounting principles or international financial reporting standards.

13

Publications

391

Citations

24

Authors

18

Institutions

Publications per year

2017–2026

1

Parents

Publications

13

Statement of Financial Accounting Standards No. 95, Statement of Cash Flows

Paula Aniballi · Digital Commons - New Heaven (University of New Haven) · 1988 · 74 citations

, , +14

Cash flow statements: An international comparison of regulatory positions

R. S. Olusegun Wallace, Mohammed S.I. Choudhury, Maurice Pendlebury · The International Journal of Accounting · 1997 · 55 citations

, , +16

Direct or Indirect Cash Flow Statements?

Michael E. Bradbury · Australian Accounting Review · 2011 · 53 citations

, , +12

The effect of cash flow statement format on lenders' decisions

Helen Kwok · The International Journal of Accounting · 2002 · 52 citations

, , +12

An examination of attitudes involving cash flow accounting: Implications for the content of cash flow statements

John E. McEnroe · The International Journal of Accounting · 1996 · 27 citations

, , +14

1–5 of 13

Authors

24

  1. TC
    T.A. CLIMO

    University of Kent, United Kingdom

    1 publications · 12 citations

    1

    h-index

  2. MH
    Mark Hughes

    University of Brighton, United Kingdom

    1 publications · 21 citations

    1

    h-index

  3. RS
    R. S. Schmidgall

    Michigan State University, United States

    1 publications · 22 citations

    1

    h-index

  4. NA
    Neal Arthur

    The University of Sydney, Australia

    1 publications · 13 citations

    1

    h-index

  5. MP
    Maurice Pendlebury

    Cardiff University, United Kingdom

    1 publications · 55 citations

    1

    h-index

1–5 of 24

Institutions

18

  1. National Bureau of Economic Research

    Cambridge, United States

    1 h-index

    1 publications

    16 citations

  2. Islamic Azad University, Tehran

    Tehran, Iran

    1 h-index

    1 publications

    12 citations

  3. Charles Darwin University

    Darwin, Australia

    1 h-index

    1 publications

    21 citations

  4. DePaul University

    Chicago, United States

    1 h-index

    1 publications

    27 citations

  5. The University of Sydney

    Sydney, Australia

    1 h-index

    2 publications

    26 citations

  6. Research Network (United States)

    Kennesaw, United States

    1 h-index

    1 publications

    16 citations

  7. Tabaran Institute of Higher Education

    Mashhad, Iran

    1 h-index

    1 publications

    12 citations

  8. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    1 publications

    16 citations

1–8 of 18

Venues

  1. The International Journal of Accounting

    3 publications · 134 citations

    3

    h-index

  2. Research Online (University of Wollongong)

    Repository · 1 publications · 21 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 16 citations

    1

    h-index

  4. 1

    h-index

  5. Australian Accounting Review

    AAR · 1 publications · 53 citations

    1

    h-index

1–5