The Historical Background of Cash Flow Statement: First Evidences and Contributions

In the past, the Cash Flow Statement has always been an accompanying document to the traditional financial statements, acting as a stand-alone document with the aim of highlighting the level of liquidity and solvency, which is of particular importance for those outsiders who have provided capital.

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1. Mercatorum University, LUISS University, Rome, Italy Francesco Paolone

1. Francesco Paolone

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Paolone, F. (2020). The Historical Background of Cash Flow Statement: First Evidences and Contributions. In: Accounting, Cash Flow and Value Relevance. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-030-50688-9_3

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• DOI : https://doi.org/10.1007/978-3-030-50688-9_3
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