Small-business owners and their creditors are wise to pay careful attention to the three major financial statements: the balance sheet, income statement and statement of cash flow. Managers have some ...

The cash flow statement describes how cash enters and leaves a company for the period. The statement contains sections for operating, investing and financing activities. The direct method pertains to ...

From misinterpreting financial statements to making uninformed investment decisions, these critical oversights could be draining your company's lifeblood without you even knowing it.

Every corporation needs reliable access to capital to stay in business. Positive cash flow allows businesses to cover expenses, plan growth initiatives and reward long-term shareholders. Cash flow ...

Throughout this earnings season, cash flow has been the big story for companies like General Electric and Tesla. In GE’s fourth-quarter earnings report, the company reported a full-year industrial ...