Cash Flows and Realisable Values: the Intuitive Accounting Concepts? An Empirical Test

• 1 December 1977
• journal article
• research article
• Published by Taylor & Francis in Accounting and Business Research
• Vol. 8  (29) , 2-13
• https://doi.org/10.1080/00014788.1977.9729103

Abstract

Keywords

• CASH FLOWS
• REALISABLE VALUES
• INTUITIVE ACCOUNTING
• EMPIRICAL TEST
• ACCOUNTING CONCEPTS
• FLOWS AND REALISABLE