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In Defence of Profit Measurement: Some Limitations of Cash Flow and Value Added as Performance Measures for External Reporting

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References

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1981Essays In British Accounting Research131 cited
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1970Second Thoughts on Continuously Contemporary Accounting140 cited
1981Reporting Cash Flows and Net Realisable Values34 cited
1977Value Added as a Focus of Attention for Financial Reporting: Some Conceptual Problems30 cited
1981Developments in Financial Reporting30 cited
1980Published Statements of Value Added: A Survey of Three Years' Experience22 cited
1982CASH FLOW ACCOUNTING AND THE ALLOCATION PROBLEM16 cited
1976CASH FLOW ACCOUNTING: A REVIEW AND CRITIQUE16 cited

Cited by

1985The Measurement of Corporate Performance on a Cash Flow Basis: A Reply to Mr. Egginton28 cited

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