@article{oai:nagoya.repo.nii.ac.jp:00007367,
 author = {佐藤, 倫正 and SATOH, Michimasa},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {The statement of cash flows was added to the primary financial statements by Accounting Big Bang in Japan. In introducing the statement, it is generally believed that its relevance to the corporate evaluation was highly evaluated. This paper investigated the current status of the statement in terms of the reliability, another informational characteristics of the usefulness of financial information. As a result, it is confirmed that the reliability of the financial information will be improved by the statement of cash flows, through the prevention of corporate illegal accounting operations and legal profit manipulations, and through the articulation of financial statements. Japanese conceptual framework of financial accounting will be improved by adding the reliability viewpoint of the statement of cash flows.},
 pages = {9--20},
 title = {財務情報の信頼性とキャッシュフロー計算書},
 volume = {53},
 year = {2006}
}