Aspects of the Economic Implications of Accounting

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Sommario

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

Info autore

Gerald H. Lawson

Riassunto

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.

Dettagli sul prodotto

• Autori: Gerald H. Lawson
• Editore: Taylor and Francis
• Lingue: Inglese
• Formato: Copertina rigida
• Pubblicazione: 01.09.1997
• EAN: 9780815330257
• ISBN: 978-0-8153-3025-7
• Pagine: 404
• Peso: 910 g
• Serie: Routledge New Works in Accounting History
• Categorie: Scienze sociali, diritto, economia > Economia > Tematiche generali, enciclopedie; BUSINESS & ECONOMICS / Accounting / Managerial, BUSINESS & ECONOMICS / Corporate Finance / General, Corporate Finance, cost accounting, Management accounting & bookkeeping, Management accounting, bookkeeping and auditing