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In the current business environment, corporate boards are less likely to engage shareholders in governance decisions.
Statement of Cash Flows
A financial report detailing the impact of variations in balance sheet accounts and income on cash and cash equivalents.
Direct Method
An accounting method used in the cash flow statement to show the specific sources of operating cash receipts and payments, contrasting with the indirect method.
Investing Activities
Transactions involving the purchase and sale of long-term assets and investments, a component of a company's cash flow statement.
Financing Activities
Transactions that result in changes in the size and composition of the equity capital or borrowings of a company.
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