On Assessing a Firm's Cash Generating Ability.
提出一种利用财务报表信息评估企业运营现金生成能力的方法，并与传统现金流量表对比，展示其增量洞察。
Abstract Focusing on funds flow from operations, a way for analysts to use financial statement information to obtain additional insights when assessing a firm's cash generating ability is proposed. The method provides a clearer focus on a firm's cash generating ability from operations. Results from applying the proposed method are compared with information from traditional funds flow statements (APBO No. 19 and SFAS No. 95) for 20 firms, highlighting the incremental insights available.