A Theoretical and Empirical Investigation into the Application af a Cash-Flow Accounting System
Description:
The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indic…
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Date:
December 1983
Creator:
Habib, Abo-El-Yazeed Tawfik
Partner:
UNT Libraries