Mulchandani, Kalyani; Mulchandani, Ketan; Jain, Megha - In: Asian Review of Accounting 32 (2023) 3, pp. 443-462
Purpose The study examines the influence of a firm's life cycle on the cash flow classification of Indian firms. Design/methodology/approach The study employs Dickinson's (2011) cash flow patterns to classify firm years under various life-cycle stages. Cash flow classification is employed to...