Title:
A Re-examination of Cash Flow Reporting in the Presence of Overdrafts
A Re-examination of 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
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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, updated from the original published in January 2003, we survey reporting practices for overdrafts and draw attention to cases where analysts may be misled.
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Date Issued
2003-06
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249900 bytes
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Text
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Technical Report