The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indicators that are based on cash-flow accounting and will continue to diverge over time. The second states that this divergence will disappear if the effects of inflation are partialled out. The third states that cash-flow statements, properly interpreted, will enable users to predict business failure.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc332160 |
| Date | 12 1900 |
| Creators | Habib, Abo-El-Yazeed Tawfik |
| Contributors | Coda, Bernard A., Christy, George A. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | ix, 171 leaves : ill., Text |
| Rights | Public, Habib, Abo-El-Yazeed Tawfik, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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