Ulrik Karlsson; Henrik Andersson , pp. 85. MAM/Sektionen för Management, 2005.
Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies’ acts and set goals.
Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn.
Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies’ acts. The result shows us that if the company has focus on the cash flow statement, a high level of integration, there are not necessary a short time perspective in the company as a result. The result from our investigation displayed that companies with a short time perspective have a low level of integration of the cash flow statement report. Contrary to the companies that act’s in a long time perspective and has a high level of integration. This result interpret that a high usage of the cash flow statement report is an advantage for the company. We consider that this thesis gives the reader a guidance to that a relation is found between the usage of the cash flow statement report and the time perspective in which companies’ acts and set goals.