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Article
Publication date: 1 January 1995

H.Y. Hung, Monica Chan and Annie Yhi

Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and…

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Abstract

Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and facilitates comparison of the cash flow performance of different business. Because there are direct and indirect methods of preparing such statements, this paper is to examine the usefulness of the cash flow statements in Hong Kong context using empirical study. It was suggested from the findings that cash flow statements are preferred by a lot of users.

Details

Asian Review of Accounting, vol. 3 no. 1
Type: Research Article
ISSN: 1321-7348

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