【1.Reconciliation of net income to cash flow from operations: an accounting equation approach
2. Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course
http://www.sciencedirect.com/science/article/pii/S0748575102000325
and http://www.sciencedirect.com/sci ... i/S0748575100000105
Database: Sciencedirect
Please help me with two papers!