@article {1970971,
	title = {A longitudinal perspective of nonarticulation in the statement of cash flows},
	journal = {Academy of Accounting and Financial Studies Journal},
	volume = {14},
	year = {2010},
	month = {2010},
	pages = {11},
	address = {Cullowhee, NC},
	keywords = {Accounting},
	author = {Frischmann,Peter and Plewa,Frank and Santhanakrishnan,Mukunthan}
}