%0 Journal Article %J Academy of Accounting and Financial Studies Journal %D 2010 %T A longitudinal perspective of nonarticulation in the statement of cash flows %A Frischmann,Peter %A Plewa,Frank %A Santhanakrishnan,Mukunthan %K Accounting %B Academy of Accounting and Financial Studies Journal %C Cullowhee, NC %V 14 %P 11 %8 2010 %G eng %N 3 %2 a %4 85490917376 %$ 85490917376