Using fundamental analysis of financial information to explain unexpected market behaviour
Document Type
Article
Publication Date
2007
Department
Accounting and Finance
Abstract
In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be used in the analysis of the impact on net income and/or cash for each transaction in their example. This approach can be viewed as an alternative to the methods illustrated in the accounting education literature and commonly used financial accounting textbooks. [PUBLICATION ABSTRACT]
Citation
Brickner, D. R., Brown, C. A., & Myring, M. (2007). Using fundamental analysis of financial information to explain unexpected market behaviour. Global Business and Economics Review, 9(4), 366–380. doi:10.1504/GBER.2007.015100