Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

Conventional cash flow is characterized by a series of cash transactions that include just one switch in how money moves, usually starting with funds leaving and later with funds coming in.

In this second article on cash flow management within small firms I take a look at the critical role of the owner-manager. For this series I have selected research papers published within the ...