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P.  Frischmann, Santhanakrishnan, M., and Pumphery, L. (Kitty), ?An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation?, Advances in Accounting Education: Teaching and Curriculum Innovations, 2015.\par \par P.  Frischmann, Plewa, F., and Santhanakrishnan, M., ?A longitudinal perspective of nonarticulation in the statement of cash flows?, Academy of Accounting and Financial Studies Journal, vol. 14, no. 3, p. 11, 2010.\par \par }