Select and read one or more of the articles on the Statement of Cash Flows listed below
 

Alternatively, you may select any article on the Statement of Cash Flows from any peer-reviewed academic journal.

 

Adut, D., Dickinson, V., & Schaberl, P. (2020). Firm life cycle stage explains fundamentals: Evidence from the statement of cash flows. Value Examiner, 19-25.

Arnold, A. G., Ellis, R. B., & Krishnan, V. S. (2018). Toward effective use of the statement of cash flows.Journal of Business & Behavioral Sciences, 30(2), 46-62.

Baik, B., Cho, H., Choi, W., & Lee, K. (2016). Who classifies interest payments as financing activities? An analysis of classification shifting in the statement of cash flows at the adoption of IFRS. Journal of Accounting and Public Policy, 35(4), 331-351. https://doi.org/10.1016/j.jaccpubpol.2015.11.003

Haber, J., & Wallace, K. (2017). Preparing the statement of cash flows using the direct method: Illustrating a simpler approach. CPA Journal, 87(4), 52-55.

Schmutte, J., & Duncan, J. R. (2019). The statement of cash flows turns 30. CPA Journal, 89(8), 6-10.