Its incremental cash flow is less than zero and so is the aggregate cash flow arising from the operational activities, which may cause the payment difficult. 公司现金流量净增加额为负,且经营性活动所产生的现金流量净额为负,可能出现支付困难。
This chapter makes empirical studies on the information content difference between accounting earnings and cash flows, and the incremental information content of cash flow information. 本章对上市公司会计盈余与现金流量的信息含量是否存在显著的差异以及在会计盈余信息基础上现金流量信息是否具有增量信息含量进行了实证检验。