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The usability of changes in working capital from the cash flow statement
Date:
2006
Type:
Text
Source:
Proceedings of the Atlantic Schools of Business 36th annual conference, Mount Allison University, September 29th to October 1st, 2006, pp 274-282
Abstract:
Changes in working capital accounts are used by analysts and investors to study and interpret the financial health of a company. This study conducted an analysis on the reliability of the net non-cash working capital account figure found on the cash flow statement. The findings of the study revealed that the figure has lost its relevance and reliability, and is harder to understand.
Subject:
- Working capital
- Financial statements
URI:
Link to Full Text
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