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
Online-Zugang:	Volltext
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