Gerald H. Lawson

Aspects of the Economic Implications of Accounting

• Broschiertes Buch

Produktbeschreibung

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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Produktdetails

• Verlag: Routledge
• Seitenzahl: 404
• Erscheinungstermin: 23. Juni 2015
• Englisch
• Abmessung: 229mm x 152mm x 22mm
• Gewicht: 583g
• ISBN-13: 9781138865525
• ISBN-10: 1138865524
• Artikelnr.: 42091332

Autorenporträt

Gerald H. Lawson

Inhaltsangabe

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