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Partial and multiple correlation are based on
Financing Activities
Activities that result in changes in the size and composition of the equity and borrowings of a company, as reported in the cash flow statement.
Statement of Cash Flows
is a financial statement that details the inflows and outflows of cash within a company over a specific period, highlighting its operating, investing, and financing activities.
Financing Activities
Transactions with creditors or investors used to fund either company operations or expansions.
Investing Activities
Refers to the purchasing and selling of long-term assets and other investments, not including cash equivalents, which are reported in a company's cash flow statement.
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