@article {1970956,
	title = {An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation},
	journal = {Advances in Accounting Education: Teaching and Curriculum Innovations},
	year = {2015},
	month = {2015},
	keywords = {Accounting},
	author = {Frischmann,Peter and Santhanakrishnan,Mukunthan and Pumphery,Lela (Kitty)}
}
@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}
}