Cash Flow Reporting in the Presence of Overdrafts

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Please use this identifier to cite or link to this item: http://hdl.handle.net/1853/10685

Title: Cash Flow Reporting in the Presence of Overdrafts
Author: Mulford, Charles W. ; Ely, Michael L. ; Hudson, Katie ; Maloney, Kerianne ; Moses, Andrew
Abstract: Numerous companies maintain cash overdraft balances. These seemingly innocuous accounts can have material effects on reported amounts of cash and operating cash flow. In this report we survey reporting practices for overdrafts and draw attention to cases where analysts may be misled.
Type: Technical Report
URI: http://hdl.handle.net/1853/10685
Date: 2003-01
Contributor: Georgia Institute of Technology. College of Management
Georgia Institute of Technology. Financial Analysis Lab
Publisher: Georgia Institute of Technology

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