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Book Cover
E-book
Author Lee, Thomas A., Jr., 1935-2013

Title Cash Flow Reporting (RLE Accounting) : a Recent History of an Accounting Practice
Published Hoboken : Taylor and Francis, 2014

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Description 1 online resource (420 pages)
Series Routledge Library Editions: Accounting
Routledge library editions. Accounting.
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
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
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
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
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
Print version record
Subject Cash flow -- Accounting -- History
Accounting -- Standards -- History
BUSINESS & ECONOMICS -- Accounting -- Financial.
Accounting -- Standards
Cash flow -- Accounting
Genre/Form History
Form Electronic book
ISBN 9781317975670
1317975677