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Ijiri's Cash Flow Accounting and Capital Budgeting

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References

1978Journal of business finance and accounting580 cited
2012The Capital Budgeting Decision302 cited
1961The Capital Budgeting Decision.147 cited
1985Accounting Rates of Return113 cited
1986On the Application of Accounting Rates of Return91 cited
1986Cash Flow Accounting38 cited
1981Reporting Cash Flows and Net Realisable Values34 cited
1981Historical cost accounting and its rationality29 cited
1987On the Observability of the Cash Recovery Rate21 cited

Cited by

2004Estimating economic performance from accounting data—a review and synthesis27 cited
1988Cash recovery rates, accounting rates of return, and the estimation of economic performance22 cited

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