The “Secret Life” of the Statement of Cash Flow

This research paper uses bibliometric analysis to examine the academic literature on the Statement of Cash Flow (SCF). The authors investigate which database (Scopus or Web of Science) is best suited for this type of analysis, ultimately finding Scopus superior. Their analysis reveals five distinct stages in the evolution of SCF research, driven by factors such as accounting regulations and economic events. The study explores various research lines within SCF, including its relationship to stock returns, fraud detection, and the choice between direct and indirect calculation methods. The conclusions highlight the ongoing relevance of SCF research and suggest future research directions.

The “secret life” of the Statement of Cash Flow: A bibliometric analysis

La “vida secreta” del Estado de Flujo de Efectivo: un análisis bibliométrico

Salvador de Andrés Fazioa, Elena Urquía Grandeb, Raquel Pérez Estébanez* a Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain. – [email protected] – ORCID: NA b Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain. – [email protected] – https://orcid.org/0000-0003-4724-7185* Corresponding author: Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain. – [email protected] – https://orcid.org/0000-0002-8203-5594

ARTICLE INFO Received 26 April 2021, Accepted 13 December 2021

Available online 10 February 2022

DOI: 10.5295/cdg.211481rpJEL: M41, C89