文章基本信息

标题：A STUDY ON “IMPACT CASH FLOW REPORTING ON THE INDIVIDUAL SHAREHOLDERS’ INVESTMENT DECISION MAKING”
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作者：Rohit Kumar Sharma ; Ashit Saha
期刊名称：Management Insight
印刷版ISSN：0973-936X
出版年度：2016
卷号：11
期号：2
语种：English
出版社：Management Insight
摘要：The investment by the retail investors is ought to be most critical in the capital market. The reason of this because they have the least amount of expertise in the domain of financial report analysis and understanding the basic concepts of the financial statements. Moreover, understanding accounting jargons is not a cup of tea for everyone. Thus, the research is an attempt to study the impact of cash flow reporting on the individual shareholders investment decision. The study reveals that the investors are not confident about the impact of the cash flow reported on their investment decision process.