Incentives for accounting choices in Cash Flows Statements
نویسندگان
چکیده
منابع مشابه
Articulation in Cash Flow Statements: A Resource for Financial Accounting Courses
Recent accounting research (Bahnson, P., Miller, P., & Budge, B. ( 1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accouming Horizons, 10, 1-15 has shown that firms implementing the indirect method for reporting cash ftows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (I) to provide...
متن کاملStatements on Management Accounting
This statement was approved for issuance as a Statement on Management Accounting by the Management Accounting Committee (MAC) of the Institute of Management Accountants (IMA®). IMA appreciates the collaborative efforts of the Finance Business Solutions Center at Arthur Andersen LLP and the work of Dr. C.J. McNair, CMA, of Babson College, who drafted the manuscript. Special thanks go to Randolf ...
متن کاملDiscounted Cash Flow: Accounting for Uncertainty
Valuation is the process of estimating price. The methods used to determine value attempt to model the thought processes of the market and thus estimate price by reference to observed historic data. This can be done using either an explicit model, that models the worth calculation of the most likely bidder, or an implicit model, that that uses historic data suitably adjusted as a short cut to d...
متن کاملResource Investment Problem with Discounted Cash Flows
A resource investment problem is a project-scheduling problem in which the availability levels of the resources are considered as decision variables and the goal is to find a schedule, and resource requirement levels, such that some objective function optimizes. In this paper, we consider a resource investment problem in which the goal is to maximize the net present value of the project cash fl...
متن کاملResource Investment Problem With Discounted Cash Flows
A resource investment problem is a project-scheduling problem in which the availability levels of the resources are considered decision variables and the goal is to find a schedule and resource requirement levels such that some objective function optimizes. In this paper, we consider a resource investment problem in which the goal is to maximize the net present value of the project cash flows. ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Revista Contabilidade & Finanças
سال: 2020
ISSN: 1808-057X,1519-7077
DOI: 10.1590/1808-057x201908670