Article 3 Database Name Journal Name Title of Article ScienceDirect Journal of Accounting Literature The informativeness of U.S. banks' statements of cash flows Gao, Zhan Li, Weijia O'Hanlon, John 2019 Name(s) of Authors Year of Publication Currency 1. When was the information published 2. Is it still current or now outdated? 3. Has the information been revised/updatedew editions published? Authority 4. Who is the author/publisher/source? 5. Are the author's credentials given? Who is the author affiliated with? 6. Are there any contact details? Relevance 7. How important is the information for Not important Neutral Imported Slipaly important Highly important your needs? Nor related Neutral 8. Does the information relate to your topic? Slightly related Related Highly related 9. Who is the intended audience? General public Professionals Scholars Very Easy 1 Very Difficult 5 2 3 4 Yes/No 10. Is the information at an appropriate level; do you understand it? Is it too basic? 11. Does it include a bibliography or links to additional sources? Accuracy 12. Is there evidence to support the claim or position? Are the references up-to-date? 13. Has the information been reviewed or refereed? Purpose 14. What is the purpose of the information? To inform? Sell? Teach? Persuade? 15. Is the information objective? Does it present a balanced view