Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net
Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net
结果表明，现金流量表在许多决策背景下可以与利润表和资产负债表相媲美，而在以下决策背景下，现金流量表的评级大大高于其他两张报表：评价流动性，评价短期偿债能力，评价支付股利的能力，评价争利润的质量，突出净利润与现金馀额之间的差异，预测财务危机，以及预测未来现金流量的金额与时间。