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Financial Accounting

C/F/1360. Impacts of accruals and cash flows on company performance

WORDS:
1450
DATE:
2012
PRICE:
19.99 GBP

The paper briefly reviews four journal articles devoted to the topic of accruals and cash flows explaining the relationship between accruals and cash flows, discussing the impact of accruals and cash flows on the performance and equity of the company, considering whether accruals are a reliable indicator of the company’s future performance, and arguing the need of the regulation with regard to accruals information disclosure.

 

KEYWORDS: Accruals, cash flows, company performance, information disclosure,

 
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