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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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1

A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information

Reither, Cheri L. (Cheri Lynn) 05 1900 (has links)
This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
FAS 95
lenders
loans
cash flow
Cash flow -- Accounting.
Bank loans -- United States.

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