Aspects of the economic implications of accounting / Gerald H. Lawson.
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Full Text (via Taylor & Francis) |
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| Format: | eBook |
| Language: | English |
| Published: |
Oxfordshire, England ; New York :
Routledge,
1997.
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| Series: | New works in accounting history.
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Table of Contents:
- ""Cover""; ""ASPECTS OF THE ECONOMIC IMPLICATIONS OF ACCOUNTING ""; ""Copyright""; ""Contents""; ""PREFACE ""; ""ACKNOWLEDGMENTS ""; ""ILLUSTRATIONS ""; ""GLOSSARY OF SYMBOLS ""
- ""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""
- ""1.5 The nature, rationale and specific attributes of a CF-MV accounting model""""1.6 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 flows""""CHAPTER 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 ANALYSIS""""3.1 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""