WP # 0016ACC-006 -2013
Date March 7, 2013
THE UNIVERSITY OF TEXAS AT SAN ANTONIO, COLLEGE OF BUSINESS
Working Paper SERI ES
ONE UTSA CIRCLE
SAN ANTONIO, TEXAS 78249- 0631
210 458-4317 | BUSINESS.UTSA.EDU
Copyright © 2013, by the author(s). Please do not quote, cite, or reproduce without permission from the
author(s).
Elizabeth A. Gordon
Temple University
Elaine Henry
Fordham University
Bjorn N. Jorgensen
University of Colorado - Boulder
Cheryl L. Linthicum
University of Texas – San Antonio
Flexibility in Cash Flow Reporting Classification Choices under IFRS