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Clarke and Mack (2015) carried out a classic series of studies on:
Operating Activities
Business activities related directly to the production and delivery of goods and services, generating revenue and cash flow.
Indirect Method
A technique used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to compute cash flow from operating activities.
Operating Activities
Activities that relate to the core business operations of a company, including production, sales, and day-to-day administration.
Free Cash Flow
The amount of cash generated by a company after accounting for capital expenditures, indicating the company's ability to expand, pay dividends, or reduce debt.
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