A comparison of historical cost and current cost financial ratio patterns using a refined cash-flow measure

A comparison of historical cost and current cost financial ratio patterns using a refined cash-flow measure

Conflicting empirical evidence exists about the potential information provided by the separate reporting of cash flows from operations and also about the usefulness of current cost accounting ratios. These two issues are examined simultaneously in an empirical investigation of the compositional char...

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Veröffentlicht in:Journal of economic and social measurement 1993, Vol.19 (4), p.281-281
Hauptverfasser: Shriver, Keith A, Wheeler, Stephen W, Deberg, Curtis L
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Capital expenditures
Cash flow
Costs
Current cost accounting
History
Operating costs
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Beschreibung
Zusammenfassung:Conflicting empirical evidence exists about the potential information provided by the separate reporting of cash flows from operations and also about the usefulness of current cost accounting ratios. These two issues are examined simultaneously in an empirical investigation of the compositional characteristics of financial ratio patterns using refined cash-flow measures.
ISSN:0747-9662
2523-5338
DOI:10.3233/JEM-1993-19403