@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)}
}