Aspects of the economic implications of accounting /

Aspects of the economic implications of accounting /

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Bibliographic Details
Main Author: Lawson, G. H (Gerald Hartley) (Author)
Format: Book
Language:English
Published: Oxfordshire, England ; New York : Routledge, 1997
Series:New works in accounting history
Subjects:
Cash flow > Accounting
Corporations > Valuation
Historical costs (Accounting)
Coût historique (Comptabilité)
Sociétés > Évaluation
Table of Contents:
  • Cover
  • ASPECTS OF THE ECONOMIC IMPLICATIONS OF ACCOUNTING
  • Copyright
  • Contents
  • PREFACE
  • ACKNOWLEDGMENTS
  • ILLUSTRATIONS
  • GLOSSARY OF SYMBOLS
  • 1.5 The nature, rationale and specific attributes of a CF-MV accounting model1.6 Distributable income and capital maintenance
  • 1.7 Representational faithfulness
  • 1.8 Compliance with recognition criteria
  • 1.9 Other attributes of the cash flow-market value accounting model
  • 1.10 Summary
  • NOTES
  • Appendix 1.A: Cash flow-accruals accounting relationships
  • Appendix 1.B: Interpretation of the 1984-89 financial performance and financial behavior of Texas Instruments, Inc
  • Appendix 1. C: The incidence of corporate income tax on entity cash flowsCHAPTER 2 ASSESSING THE EFFICIENCY OF DIVIDEND AND DEBT-FINANCING POLICIES
  • 2.1 Introduction
  • 2.2 Dividend policy
  • 2.3 Shareholder wealth losses and wealth transfers to lenders
  • 2.4 Estimating wealth transfers ascribable to mis-priced debt issues
  • 2.5 Wealth losses and wealth transfers caused by declining entity returns
  • 2.6 Summary of sections 2.1-2.5
  • 2.7 Efficient financial policies and Jensen's free cash flow theory
  • NOTES
  • CHAPTER 3 THE FINANCIAL PERFORMANCE OF U.S. NONFINANCIAL CORPORATE BUSINESS 1945-1990: 1. DATA AND PRELIMINARY ANALYSIS3.1 Introduction
  • 3.2 Derivation and composition of data
  • 3.3 Multiperiod cash flow-accruals relationships of Nonfinancial Corporate Business 1946-1990
  • 3.4 Summary of section 3.3
  • NOTES
  • Appendix 3: [Tables 3.1 to 3.19 (inclusive)]
  • CHAPTER 4 THE FINANCIAL PERFORMANCE OF U.S. NONFINANCIAL CORPORATE BUSINESS 1945-1990: II. FINANCIAL POLICY AND FISCAL IMPLICATIONS OF CASH FLOW-ACCRUALS RELATIONSHIPS
  • INTRODUCTION Income measurement
  • The risk dimension
  • Corporate income distributions
  • Overview of subject matter
  • NOTES
  • CHAPTER 1 ASSESSING ECONOMIC PERFORMANCE ON A CASH FLOW-MARKET VALUE BASIS
  • 1.1 Introduction: economic consequences of accounting
  • 1.2 Specification of a cash flow-market value accounting model
  • 1.3 Cash flow statements, market values and the formation of expectations about future cash flows
  • 1.4 Periodic income measurement

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