Gao, Zhan; Li, Weijia; O’Hanlon, John - In: Journal of Accounting Literature 43 (2019) 1, pp. 1-18
Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks’ statements of cash flows (SCFs) and there is a lack of relevant evidence in the literature. This paper examines the informativeness of the SCFs of U.S. commercial banks in two...
