Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

38 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics? 111. Yuthas K., Rogers R., Dillard J.F., (2002) Communicative Action and Corporate Annual Reports, Journal of Business Ethics, Volume 41, Issue 1–2, pages 141–157.