{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001341852,0.001033934,0.0003372421,0.001999059,0.001323757,0.005799188,0.0006930514,0.00137992,0.03262099],"category_scores_gemma":[0.004819641,0.0003079021,0.0003119007,0.001797696,0.001847391,0.006213802,0.001210714,0.00277492,0.0117728],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001852935,"about_ca_system_score_gemma":0.002238886,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002850646,"about_ca_topic_score_gemma":0.001816147,"domain_scores_codex":[0.998964,0.000248877,0.00007465507,0.0001342659,0.0005015147,0.00007671529],"domain_scores_gemma":[0.9986516,0.0005770102,0.0001384096,0.0001293031,0.0004405315,0.00006325298],"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":[0.00001624232,0.000006853224,0.00009388851,0.0001443409,0.000002768586,0.00004861478,0.0003796395,0.0003232747,0.0002210395,0.7899544,0.1477026,0.06110628],"study_design_scores_gemma":[0.000001846464,0.000008375652,0.0001451344,0.0002532174,0.000001993754,0.00007744776,0.00009606576,0.0001615271,0.0001674615,0.06200175,0.937077,0.000008181997],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.002408211,0.03747303,0.02641486,0.01616149,0.009010487,0.0001193276,0.002160749,0.000590921,0.9056609],"genre_scores_gemma":[0.1118695,0.07094488,0.03436008,0.008473407,0.01073058,0.0003563931,0.003358791,0.0009464991,0.7589598],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.03262099,"threshold_uncertainty_score":0.1091281,"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."}}