THE BEST METHOD OF PRESENTING CASH FLOW STATEMENT FROM COMPANIES FINANCIAL MANAGERS, FINANCIAL MANAGERS OF MUTUAL FUNDS AND CREDITORS POINT OF VIEW

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TARIVERDI Y.; POORZAMANI Z.; AHMADI M.

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Journal: Financial Accounting Research Year:2013 | Volume:5 | Issue:4 (18) Page(s): 91-104

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Title

THE BEST METHOD OF PRESENTING CASH FLOW STATEMENT FROM COMPANIES FINANCIAL MANAGERS, FINANCIAL MANAGERS OF MUTUAL FUNDS AND CREDITORS POINT OF VIEW

Author(s)

TARIVERDI Y. | POORZAMANI Z. | AHMADI M. | Issue Writer Certificate

Keywords

STATEMENT OF CASH FLOWQ3

THREE -SEGMENT MODEL OF CASH FLOWQ3

FOUR -SEGMENT MODEL STATEMENT OF CASH FLOWQ2

FIVE -SEGMENT MODEL STATEMENT OF CASHFLOWQ2

Abstract

According to American Financial Accounting Standards and International Accounting Standards, The cash flow statement is partitioned into three segments. But in Iran, according to accounting standards committee opinion, the cash flow statement is partitioned into five segments instead of three segments. Meanwhile, another model of the cash flow statement is partitioned into four segments. The purpose of this study is to identify the best approach in presenting of cash flow statement from viewpoint of the financial manager of listed companies on Tehran stock exchange, financial management of mutual funds and creditors. By reviewing the relevant literature and theories, the research hypotheses are set. Using 214 five-point Likert scale questionnaires and Wilcoxon signed rank nonparametric statistic, Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test research hypotheses are tested. The result of Wilcoxon test indicates that in the general level the four-segment cash flow statement model, is superior to the three and five segment models. The result of Friedman rank test indicates a same result. Checking the ranking difference between the three models of presenting cash flow statements and uniformity of the responses from Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test indicate that the ranking of models are statistically significant and there is uniformity in the responses.

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APA: Copy

TARIVERDI, Y., POORZAMANI, Z., & AHMADI, M.. (2013). THE BEST METHOD OF PRESENTING CASH FLOW STATEMENT FROM COMPANIES FINANCIAL MANAGERS, FINANCIAL MANAGERS OF MUTUAL FUNDS AND CREDITORS POINT OF VIEW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 5(4 (18)), 91-104. SID. https://sid.ir/paper/155035/en

Vancouver: Copy

TARIVERDI Y., POORZAMANI Z., AHMADI M.. THE BEST METHOD OF PRESENTING CASH FLOW STATEMENT FROM COMPANIES FINANCIAL MANAGERS, FINANCIAL MANAGERS OF MUTUAL FUNDS AND CREDITORS POINT OF VIEW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2013;5(4 (18)):91-104. Available from: https://sid.ir/paper/155035/en

IEEE: Copy

Y. TARIVERDI, Z. POORZAMANI, and M. AHMADI, “THE BEST METHOD OF PRESENTING CASH FLOW STATEMENT FROM COMPANIES FINANCIAL MANAGERS, FINANCIAL MANAGERS OF MUTUAL FUNDS AND CREDITORS POINT OF VIEW,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 5, no. 4 (18), pp. 91–104, 2013, [Online]. Available: https://sid.ir/paper/155035/en

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