ABSTRACT
A Cash flow statement must be provided by businesses, according to International Accounting Standard 7 (IAS 7), which was released by the International Accounting Standards Board (IASB) in 1992 and went into effect in 1994. Since Cashflow’s launch, a significant number of studies have been published, and it appears that it is now time for a thorough assessment of the literature. To find out the status of ongoing research on cash flow, this study describes the methodologies used by researchers, and their contributions, and makes recommendations for future research. The primary goal of this study is to explain the state of cash flow research at the moment and to identify areas of cash flow that need more investigation. It covers the proportions of cashflows and working capital. As a result of this study, the state of cash flow research is critically examined, and potential cash flow research areas are suggested.
