A STUDY ON "IMPACT CASH FLOW REPORTING ON THE INDIVIDUAL SHAREHOLDERS' INVESTMENT DECISION MAKING"

  • Rohit Kumar Sharma Research Scholar, Department of Commerce, Dibrugarh University Dibrugarh (Assam)
  • Ashit Saha Professor, Department of Commerce, Dibrugarh University Dibrugarh (Assam)
Keywords: Investment Decision, Earnings, Cash flow

Abstract

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.

Published
2020-04-03
How to Cite
Rohit Kumar Sharma, & Ashit Saha. (2020). A STUDY ON "IMPACT CASH FLOW REPORTING ON THE INDIVIDUAL SHAREHOLDERS’ INVESTMENT DECISION MAKING". Management Insight, 11(2), 68-79. Retrieved from http://journals.smsvaranasi.com/index.php/managementinsight/article/view/427
Issue
Vol. 11 No. 2 (2015): Management Insight
Section
Articles