The usefulness of the statement of cash flows: evidence from New Zealand analysts

Article Abstract:

In Anglo-American countries regulatory bodies have made the statement of cash flows mandatory in annual financial statements. New Zealand analysts have seen their value. A study has been made of the results of a survey of 236 financial analysts who compared the usefulness of cash flow statements with other parts of an annual financial report. Results indicate that even though mandating statements of cash flows is valuable, improvements could be made in presentation and analysis of the information. Heretofore academic interest has been based on studies of market events in relation to release of cash flow information.

Accounting and auditing, Financial statements, Cash flow

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Postmodern marketing research: no representation without taxation

Article Abstract:

Many marketing researchers have the misconception that the postmodern marketing research strategy is a combination of unorthodox methodologies and perspectives. However, a more thorough analysis will show that postmodern research is different from interpretive marketing research with respect to a number of factors. Postmodernism should be viewed as a marketing principle that challenges conventional assumptions on human subjectivity, determinate meaning and perpetual progress.

Analysis, Postmodernism

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Obtaining purchase predictions via telephone interviews

Article Abstract:

Two methods for obtaining purchase probability data via telephone interviews were evaluated. The methods, namely the pre-posted Juster Scale and the Verbal Probability Scale, were used in interviewing 350 males and 350 females selected from the Palmerston North Electoral Roll. Results show that both methods can be used to obtain reliable data from potential customers via telephone.

Evaluation, Telephone surveys

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