Description |
1 online resource (420 pages) |
Series |
Routledge Library Editions: Accounting |
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Routledge library editions. Accounting.
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Contents |
Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; PREFACE; ACKNOWLEDGMENTS; DEDICATION; AN HISTORICAL REVIEW OF CASH FLOW ACCOUNTING; 1. ""Cash Flow Accounting and Corporate Financial Reporting, "" in M. Bromwich and A. Hopwood (eds.), Essays in British Accounting Research, Pitman Publishing, 1981, pp. 63-78; 2. ""Cash Flow Reporting's Recent History: a Kuhnian Interpretation of a Changing Accounting Emphasis, "" Working Paper, University of Alabama, 1992; 3. suggested additional readings |
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ANOMALY RECOGNITION. INSECURITY, AND INITIAL RESPONSES4. introduction; 5. ""'Cash-Flowitis': Malady or Syndrome?, "" Journal of Accounting Research, Spring 1964, pp. 25-34; 6. ""Present Discontents, "" in Financial Statements: A Crusade for Current Values, Sir Isaac Pitman (Canada), 1969, pp. 5-11; 7. ""Can We Define Generally Accepted Accounting Principles?, "" Journal of Accountancy, December 1958, pp. 40-47; 8. ""Establishing Accounting Principles, "" Abacus, December 1970, pp. 96-104; 9. suggested additional readings; INfTTAL AND EXTENDED CASH FLOW REPORTING ARGUMENTS; 10. an introduction |
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11. ""Cash Flow Statements for Investors/' Journal of Business Finance and Accounting, Autumn 1976, pp. 3-1612. ""Let's Scrap the 'Funds' Statement, "" Journal of Accountancy, October 1978, pp. 94-103; 13. ""Cash Flow Accounting, "" The Accountant, 28 October and 4 November, 1970, pp. 386-89 and 620-22; 14. ""The Rationale of Cash Flow Accounting, "" in C. vanDam (ed.), Trends in Managerial and Financial Accounting, Vol. 1, Martinus Nijhoff, 1978, pp. 85-104; 15. ""A Case for Cash Flow Reporting, "" Journal of Business Finance, Summer 1972, pp. 27-36 |
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16. ""Reporting Cash Flows and Net Realisable Values, "" Accounting and Business Research, Spring 1981, pp. 98-10517. suggested additional readings; DEMONSTRATING THE UTILITY OF CASH FLOW REPORTING; 18. an introduction; 19. ""Cash Flows, Exit Prices and British Airways, "" Journal of Business Finance and Accounting, Autumn 1988, pp. 311-33; 20. ""The Nature and Amount of Information in Cash Flows and Accruals, "" The Accounting Review, October 1989, pp. 624-52; 21. ""The Information Content of Cash Flow Figures, "" Accounting and Business Research, Winter 1989, pp. 3-11 |
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22. ""Using Operating Cash Flow Data to Predict Financial Distress: Some Extensions/' Journal of Accounting Research, Spring 1985, pp. 384-40123. ""Cash Flows, Ratio Analysis and the W.T. Grant Bankruptcy, "" Financial Analysts Journal, July-August 1980, pp. 51-54; 24. ""The Cash Flow Performance of UK Companies, "" in M. Bromwich and A. Hopwood (eds.), Essays in British Accounting Research, Pitman Publishing, 1981, pp. 79-100; 25. ""Funds Statements and Cash Flow Analysis, "" The Investment Analyst, July 1983, pp. 13-21 |
Summary |
This collection explores Kuhn's 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly |
Notes |
26. ""The Incremental Information Content of the Accruals and Funds Components of Earnings After Controlling for Earnings, "" The Accounting Review, April 1987, pp. 293-322 |
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Print version record |
Subject |
Cash flow -- Accounting -- History
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Accounting -- Standards -- History
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting -- Standards
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Cash flow -- Accounting
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Genre/Form |
History
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Form |
Electronic book
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ISBN |
9781317975670 |
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1317975677 |
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