Aspects of the economic implications of accounting
著者
書誌事項
Aspects of the economic implications of accounting
（Routledge new works in accounting history）（A Routledge series）
Routledge, 2014, c1997
- : pbk
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注記
Published 2011 by Routledge ... First issued in paperback 2014"--T.p. verso
Bibliography: p. [367]-383
内容説明・目次
内容説明
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.
目次
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
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