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A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information
This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
Date:
May 1994
Creator:
Reither, Cheri L. (Cheri Lynn)
System:
The UNT Digital Library