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Aspects of the Economic Implications of Accounting de Gerald H. Lawson

Aspects of the Economic Implications of Accounting: Routledge New Works in Accounting History

Autor Gerald H. Lawson
en Limba Engleză Paperback – 23 iun 2015
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.
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Specificații

ISBN-13: 9781138865525
ISBN-10: 1138865524
Pagini: 404
Dimensiuni: 152 x 229 mm
Greutate: 0.57 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge New Works in Accounting History

Locul publicării:Oxford, United Kingdom

Cuprins

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