Del i serien Routledge New Works in Accounting History

Aspects of the Economic Implications of Accounting

Häftad, Engelska, 2015

AvGerald H. Lawson

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This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.

Produktinformation

Utgivningsdatum2015-06-23
Mått152 x 229 x 22 mm
Vikt566 g
FormatHäftad
SpråkEngelska
SerieRoutledge New Works in Accounting History
Antal sidor404
FörlagTaylor & Francis Ltd
ISBN9781138865525

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Redovisning inom Ekonomi och Ledarskap

Introduction Chapter 1: Assessing economic performance on a cash flow[1]market value basis Chapter 2: Assessing the efficiency of dividend and debt -financing policies Chapter 3: The financial performance of U.S. Nonfinancial Corporate Business 1945-1990 - I. Data and preliminary analysis Chapter 4: The financial performance of U.S. Nonfinancial Corporate Business 1945-1990 - II. Financial policy and fiscal implications of cash flow-accruals relationships Chapter 5: The financial performance of U.S. Nonfinancial Corporate Business 1945-1990 - III. CF-MV accounting performance and HC accounting performance Chapter 6: Determinants of the deviations between cash flow and accruals variables (see explanatory note on page 225).Chapter 7: Individual company performance: corporate income distributions Chapter 8: Individual company performance: income and profitability measurement Chapter 9: Literature survey