"Would the financial management practices show up in the cash...

"Would the financial management practices show up in the cash flow statemment under PPE?"

@TheTapeTrader

Apologies for the tardy response; I only saw your post now.

No, you wouldn't be able to pick up evidence of the creation of hollow logs (I think that's what you are talking about when you say "financial management practices") in one single balance sheet or cash flow snapshot.

(Over time one would notice it to the extent that sale of PP&E resulted in a profit being realised on a consistent basis, because that would mean that the company's depreciation policies were conservative, meaning earnings were under-stated. Conversely, when assets sales result in losses arising, it means that the company has been under-depreciating and hence, over-stating its earnings.)

If you want to see an example of hollow-log creation (i.e., places where earnings "nuts" can be stored during to good times, to be released when times are not as buoyant), today's BRG result had plenty of evidence of it.

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