Cash Flow Reporting by Financial Companies: A Look at Commercial Banks

This 2009 Georgia Tech Financial Analysis Lab report analyzes cash flow reporting practices of fifteen major U.S. commercial banks. The authors argue that standard operating cash flow figures are not informative for banks due to inconsistencies in classifying transactions and the impact of acquisitions. They propose adjustments to improve comparability, revealing significant variations in adjusted cash flow among the banks studied. The report concludes by soliciting feedback on how to better measure bank operating cash flow. The research highlights the need for improved disclosure regarding brokered deposits and acquisition details.

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