Title:
Cash Flow Reporting in the Presence of Overdrafts
Cash Flow Reporting in the Presence of Overdrafts
Author(s)
Mulford, Charles W.
Ely, Michael L.
Hudson, Katie
Maloney, Kerianne
Moses, Andrew
Ely, Michael L.
Hudson, Katie
Maloney, Kerianne
Moses, Andrew
Advisor(s)
Editor(s)
Collections
Supplementary to
Permanent Link
Abstract
Numerous companies maintain cash overdraft balances. These seemingly innocuous accounts can have material effects on reported amounts of cash and operating cash flow. In this report we survey reporting practices for overdrafts and draw attention to cases where analysts may be misled.
Sponsor
Date Issued
2003-01
Extent
260557 bytes
Resource Type
Text
Resource Subtype
Technical Report