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Volumn 24, Issue 11, 1998, Pages 16-28

An evaluation of user ratings of cash vs accrual based financial reports in Australia

Author keywords

Accrual accounting; Cash flow statements; Direct method; External users

Indexed keywords


EID: 84988275622     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074359810765688     Document Type: Article
Times cited : (4)

References (12)
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    • Belkaoui, A.R.1
  • 3
    • 43749089196 scopus 로고
    • (Accounting Research Monograph 3, NY: American Institute of Certified Public Accountants)
    • Heath, L.C. 1978. Financial Reporting and the Evaluation of Solvency (Accounting Research Monograph 3, NY: American Institute of Certified Public Accountants).
    • (1978) Financial Reporting and the Evaluation of Solvency
    • Heath, L.C.1
  • 4
    • 0010949544 scopus 로고
    • An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities
    • Spring
    • Jones, S., Romano, R.A. and Smyrnios, K.X. 1995. An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities. Accounting and Business Research 25 (Spring): 115-129.
    • (1995) Accounting and Business Research , vol.25 , pp. 115-129
    • Jones, S.1    Romano, R.A.2    Smyrnios, K.X.3
  • 5
    • 84993070910 scopus 로고    scopus 로고
    • The Decision Usefulness of Cash Flow Information: A Note
    • March): In press
    • Jones, S., and L. Widyaya. 1998. The Decision Usefulness of Cash Flow Information: A Note. Abacus 34 (March): In press.
    • (1998) Abacus , vol.34
    • Jones, S.1    Widyaya, L.2
  • 6
    • 0001947026 scopus 로고
    • The Cash Flow Accounting Alternative for Corporate Financial Reporting
    • van Dam, C. (ed.), (Martinus Nijhoff
    • Lee, T.A. 1978. The Cash Flow Accounting Alternative for Corporate Financial Reporting, in van Dam, C. (ed.), Trends in Managerial and Financial Accounting (Martinus Nijhoff).
    • (1978) Trends in Managerial and Financial Accounting
    • Lee, T.A.1
  • 7
    • 84984097303 scopus 로고
    • Survey of Accountants’ Opinions on Cash Flow Reporting
    • (September
    • Lee, T.A. 1981. Survey of Accountants’ Opinions on Cash Flow Reporting. Abacus 17 (September): 130-143.
    • (1981) Abacus , vol.17 , pp. 130-143
    • Lee, T.A.1
  • 9
    • 0010950798 scopus 로고
    • Cash Flow Accounting Revisited: A Note on a Partial Replication of the Lee Study
    • March
    • McEnroe, J. 1989. Cash Flow Accounting Revisited: A Note on a Partial Replication of the Lee Study. Abacus 25 (March): 56-60.
    • (1989) Abacus , vol.25 , pp. 56-60
    • McEnroe, J.1
  • 12
    • 85032759157 scopus 로고
    • Let’s Givethe Shareholdersthe Figuresthey Need
    • Zeff, S. and T. Keller (eds.)., Singapore, McGraw-Hill
    • Rappaport, A. 1987. Let’s Givethe Shareholdersthe Figuresthey Need. In Zeff, S. and T. Keller (eds.). Financial Accounting Theory: Issues and Controversies (Singapore, McGraw-Hill).
    • (1987) Financial Accounting Theory: Issues and Controversies
    • Rappaport, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.