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- Title
Common-Size Cash Flow Statements: A Logical Investment Paradigm.
- Authors
FITZPATRICK, BRIAN D.
- Abstract
The paper will focus on the importance of creating a common-size cash flow statement, in order to complement both the common-size balance sheet and income statement. The common-size cash flow statement will compare all items to operating cash flows. A further refinement can be made if investors wish to adjust the operating cash flow number by putting interest paid and earned under financing instead o[ operations. This step is a natural progression in accounting logic, and serves as a tool, which will simplify key data for all stakeholders, including potential investors of the firm. Leslie's music emporium is given as an example of common-size statements.
- Publication
Journal of Business & Society, 2003, Vol 16, Issue 1, p80
- ISSN
1012-2591
- Publication type
Academic Journal