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Retraction notice: The cash flow statement: implications for the use of the direct or the indirect method

Retraction notice: The cash flow statement: implications for the use of the direct or the... Retraction notice Retraction notice The Publisher wishes to retract the article “The cash flow statement: implications for the use of the direct or the indirect method” authored by Christos J. Negakis in Managerial Finance, Vol. 32 No. 8, 2006. It has been brought to the attention of the Publisher that this article includes a portion of material, some of which is verbatim, taken from other sources, without appropriate attribution. These sources include: O’Bryan, C., Berry, K.T., Troutman, C. and Quirin, J.J. (2000), “Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course”, Journal of Accounting Education, Vol. 18, pp. 147-155. Rai, A. (2003), “Reconciliation of net income to cash flow from operations: an accounting equation approach”, Journal of Accounting Education, Vol. 21, pp. 17-24. The Managerial Finance author submission guidelines make it clear that articles must be original and must not infringe any existing copyright. The Publisher sincerely apologises to the readers of Managerial Finance and the authors of the original material. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Finance Emerald Publishing

Retraction notice: The cash flow statement: implications for the use of the direct or the indirect method

Managerial Finance , Volume 32 (8): 1 – Aug 1, 2006
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References (3)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0307-4358
DOI
10.1108/03074350610676732
Publisher site
See Article on Publisher Site

Abstract

Retraction notice Retraction notice The Publisher wishes to retract the article “The cash flow statement: implications for the use of the direct or the indirect method” authored by Christos J. Negakis in Managerial Finance, Vol. 32 No. 8, 2006. It has been brought to the attention of the Publisher that this article includes a portion of material, some of which is verbatim, taken from other sources, without appropriate attribution. These sources include: O’Bryan, C., Berry, K.T., Troutman, C. and Quirin, J.J. (2000), “Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course”, Journal of Accounting Education, Vol. 18, pp. 147-155. Rai, A. (2003), “Reconciliation of net income to cash flow from operations: an accounting equation approach”, Journal of Accounting Education, Vol. 21, pp. 17-24. The Managerial Finance author submission guidelines make it clear that articles must be original and must not infringe any existing copyright. The Publisher sincerely apologises to the readers of Managerial Finance and the authors of the original material.

Journal

Managerial Finance – Emerald Publishing

Published: Aug 1, 2006

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