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Why Does "Nonsignificance" Not Mean the Same Thing as "No

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Essay

Why does "nonsignificance" not mean the same thing as "no effect" in null hypothesis significance testing?


Definitions:

Indirect Method

A cash flow statement reconciliation technique that adjusts net income for non-cash transactions, deferred amounts, and accruals to calculate operating cash flow.

Accumulated Depreciation

The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.

Statement of Cash Flows

An analysis document indicating the effects of changes in balance sheet items and earnings on cash and cash equivalents, categorized by operating, investing, and financing operations.

Operating Activities

These involve the primary, day-to-day tasks of producing goods, providing services, and selling products, capturing the cash flows from these central business operations.

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