3 Research question and hypotheses
The overall objectives of this study are to determine, first, whether the three main groups of parties to the accounting communication process share a similar meaning of the concept of cash, as it relates to the cash flow statement; second, whether a change in the regulated definition of cash can influence measured meaning and decision outcomes; and third, whether there is empirical evidence to link the measured meaning of this concept with the decisions made by each party. Five main hypotheses provide the basis for addressing these research objectives.