Cash Flow Reporting in the Presence of Overdrafts
Author(s)
Mulford, Charles W.
Ely, Michael L.
Hudson, Katie
Maloney, Kerianne
Moses, Andrew
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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.
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Date
2003-01
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260557 bytes
Resource Type
Text
Resource Subtype
Technical Report