{"id":"W4387720124","doi":"10.1093/hebz/9780198844808.003.0008","title":"The Statement of Cash Flows","year":2020,"lang":"en","type":"book-chapter","venue":"Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Cash flow statement; Cash flow forecasting; Operating cash flow; Cash management; Business; Cash flow; Cash and cash equivalents; Working capital; Finance; Dividend; Market liquidity; Cash conversion cycle","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001720153,0.0002357371,0.0003156449,0.0001375388,0.0004022729,0.0003713394,0.0004086203,0.0001291063,0.0003407605],"category_scores_gemma":[0.001120899,0.0001800778,0.0001723941,0.0001118213,0.00007134629,0.0002884397,0.0004145174,0.0003980008,0.0006788436],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004149722,"about_ca_system_score_gemma":0.0001319486,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003180203,"about_ca_topic_score_gemma":0.0001616291,"domain_scores_codex":[0.9975772,0.000004765981,0.000877864,0.0003225415,0.0009248889,0.0002927634],"domain_scores_gemma":[0.9975089,0.0001549445,0.001321599,0.0003479273,0.000655463,0.00001111708],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00006128968,0.00002117517,0.001951731,0.0009162588,0.0001968361,0.00006281401,0.00006661091,0.00008050501,0.000239212,0.7517493,0.09633287,0.1483214],"study_design_scores_gemma":[0.0001324997,0.000006986566,0.0003285455,0.000167103,0.00006067347,7.312525e-7,0.00004195931,0.002077605,0.00001375961,0.01962697,0.9773364,0.0002067546],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.003106379,0.0004272529,0.00006529404,0.00214805,0.0007568264,0.0004903474,0.000005519657,0.0001029524,0.9928974],"genre_scores_gemma":[0.4791834,0.0003230314,0.0003138572,0.002688397,0.01030008,0.0000759854,0.0001960668,0.0003537644,0.5065655],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.8810036,"threshold_uncertainty_score":0.8725388,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06012682549832063,"score_gpt":0.2861185364018619,"score_spread":0.2259917109035412,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}