Golestani, Hojatollah Atashi, Seyyed Mohammad Hosseini, and Ehsan Mehrjoo. “Separating and Merging Cash Flows: Investigating Five-Element Cash Flows Statement”. International Journal of Economics and Financial Issues 7, no. 4 (July 27, 2017): 54–61. Accessed November 15, 2024. https://econjournals.net.tr/index.php/ijefi/article/view/4486.