GOLESTANI, Hojatollah Atashi; HOSSEINI, Seyyed Mohammad; MEHRJOO, Ehsan. Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement. International Journal of Economics and Financial Issues, [S. l.], v. 7, n. 4, p. 54–61, 2017. Disponível em: https://econjournals.com./index.php/ijefi/article/view/4486. Acesso em: 23 dec. 2024.