ARB Definition

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ARB is Accounting Research Bulletins.

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TOTAL CASH FROM INVESTING shows a firms' cash inflows and outflows related to the purchase and sale of investments. Net investment cash flow equals the total cash inflows less the cash outflows from the section and can be a positive or negative number. There can be many types of investments in the investment cash flows section that affect net investment cash flow.

IMPLIED DIVIDEND RATE is the basis for calculating yields on adjustable-rate preferreds; assumes that the dividend rate will remain the same as the index rate for all future dividends.

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