Nonarticulation in Cash Flow Statements: The Hong Kong Experience (Manuscripts)
Academy of Accounting and Financial Studies Journal 2002, May, 6, 2
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Publisher Description
ABSTRACT The purpose of this study is to determine if nonarticulation for individual accounts between the statement of cash flow and balance sheet is occurring for publicly traded companies in Hong Kong. One hundred and ninety annual reports were examined to determine if nonarticulation between the statement of cash flows and balance sheets exist for Hong Kong financial statements. One hundred and fifty-seven annual reports with a year ending in 1996 were selected for the study. Thirty-three annual reports for 1995 were selected for comparison purposes.
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