J. DIVYA SRI, BANALA ABHINAYA. A COMPARATIVE STUDY OF DIRECT AND INDIRECT METHODS IN CASH FLOW STATEMENT PREPARATION: IMPLICATIONS FOR FINANCIAL REPORTING AT KOTAK MAHINDRA. International Journal of Data Science and IoT Management System, [S. l.], v. 5, n. 2(3), p. 124–134, 2026. DOI: 10.64751/. Disponível em: https://ijdim.com/journal/index.php/ijdim/article/view/1036. Acesso em: 20 jun. 2026.