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On Assessing a Firm's Cash Generating Ability.

Ray G. Stephens1; Vijay Govindarajan2; M. Edgar Barrett

1 The Ohio State University 1 · 2 Dartmouth College 2

The Accounting Review 1990

Abstract Focusing on funds flow from operations, a way for analysts to use financial statement information to obtain additional insights when assessing a firm's cash generating ability is proposed. The method provides a clearer focus on a firm's cash generating ability from operations. Results from applying the proposed method are compared with information from traditional funds flow statements (APBO No. 19 and SFAS No. 95) for 20 firms, highlighting the incremental insights available.

DOI
10.2308/tar-9603274043
Volume
65 (1)
Pages
242-257
Language
en
Export
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