Golestani HA, Hosseini SM, Mehrjoo E. Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement. IJEFI [Internet]. 2017 Jul. 27 [cited 2024 Dec. 4];7(4):54-61. Available from: https://econjournals.com.tr/index.php/ijefi/article/view/4486