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Influences of items on cash flow statement on investors' decision in securities market: Evidence in Vietnam

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The results of the studies indicate that investors do not have a high evaluation of the role of the items in cash flow statement like the ones in income statement and balance sheet. For this reason, the writers propose that investors should pay more attention to the information provided in cash flow statement basing on which to issue more effective and precise decisions. Moreover, company should present cash flow per share in cash flow statement so as to provide information to investors.
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Influences of items on cash flow statement on investors’ decision in securities market: Evidence in Vietnam

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