University of Isfahan Financial Accounting Research 2322-3405 5 4 2013 12 22 "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View 91 104 16997 FA Y Tariverdi Assistant professor Accounting, Islamic Azad University, Central Tehran Branch. Z Poorzamani Assistant professor Accounting, Islamic Azad University, Central Tehran Branch, iran M Ahmadi Master of Arts Accounting, Islamic Azad University, Central Tehran Branch, iran Journal Article 2016 06 14 According to American Financial Accounting Standards and International Accounting Standards, The cash flow statement is partitioned into three segments. But in Iran, according to accounting standards committee opinion, the cash flow statement is partitioned into five segments instead of three segments. Meanwhile, another model of the cash flow statement is partitioned into four segments. The purpose of this study is to identify the best approach in presenting of cash flow statement from viewpoint of the financial manager of listed companies on Tehran stock exchange, financial management of mutual funds and creditors. By reviewing the relevant literature and theories, the research hypotheses are set.  Using 214 five-point Likert scale questionnaires and Wilcoxon signed rank nonparametric statistic, Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test research hypotheses are tested. The result of Wilcoxon test indicates that in the general level the four-segment cash flow statement model, is superior to the three and five segment models. The result of Friedman rank test indicates a same result. Checking the ranking difference between the three models of presenting cash flow statements and uniformity of the responses from Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test indicate that the ranking of models are statistically significant and there is uniformity in the responses.  According to American Financial Accounting Standards and International Accounting Standards, The cash flow statement is partitioned into three segments. But in Iran, according to accounting standards committee opinion, the cash flow statement is partitioned into five segments instead of three segments. Meanwhile, another model of the cash flow statement is partitioned into four segments. The purpose of this study is to identify the best approach in presenting of cash flow statement from viewpoint of the financial manager of listed companies on Tehran stock exchange, financial management of mutual funds and creditors. By reviewing the relevant literature and theories, the research hypotheses are set.  Using 214 five-point Likert scale questionnaires and Wilcoxon signed rank nonparametric statistic, Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test research hypotheses are tested. The result of Wilcoxon test indicates that in the general level the four-segment cash flow statement model, is superior to the three and five segment models. The result of Friedman rank test indicates a same result. Checking the ranking difference between the three models of presenting cash flow statements and uniformity of the responses from Friedman rank test, Kruskal-Wallis test and Mann-Whitney U-test indicate that the ranking of models are statistically significant and there is uniformity in the responses.  https://far.ui.ac.ir/article_16997_0dc6a9e67626e81a0255746938f0cf14.pdf