Aspects of the Economic Implications of Accounting

Gerald H. Lawson (Autor)

Buch | Softcover

404 Seiten

2015
Routledge (Verlag)
978-1-138-86552-5 (ISBN)

Artikel merken

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.

Gerald H. Lawson

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

Erscheint lt. Verlag	25.6.2015
Reihe/Serie	Routledge New Works in Accounting History
Verlagsort	London
Sprache	englisch
Maße	152 x 229 mm
Gewicht	566 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-138-86552-4 / 1138865524
ISBN-13	978-1-138-86552-5 / 9781138865525
Zustand	Neuware