Gunesh, RAMLUGUN Vidisha; Priscille, HOSANEE - In: Studies in Business and Economics 9 (2014) 3, pp. 82-96
The IASB and the FASB are currently proposing that cash flow statements under the direct method be mandatory for all firms under the harmonized cash flow reporting requirements. The study investigates which cash flow reporting method is perceived as being more useful among users in Mauritius....