Results 51 to 60 of about 355,732 (359)
Business: Theory and Practice, 2016 Timely recognition of losses and expenses compared to revenues and increased values precipitates future expenses to match with current revenues. Thus, timely recognition of losses acts to reduce the persistence of earnings. However, it is expected that a
Gholamreza Kordestani +3 more
doaj +1 more source
Effects of diagram format and user numeracy on understanding cash flow data [PDF]
, 2014 An issue of longstanding concern in accounting information systems is the effective presentation and communication of financial data to users with little accounting background.
Van Der Heijden, Hans
core
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Annals of Neurology, EarlyView.Objective Age of symptom onset is highly variable in familial frontotemporal lobar degeneration (f‐FTLD). Accurate prediction of onset would inform clinical management and trial enrollment. Prior studies indicate that individualized maps of brain atrophy can predict conversion to dementia in f‐FTLD.
Shubir Dutt +82 more
wiley +1 more source
Cash flow disaggregation and prediction of cash flow [PDF]
Journal of Applied Accounting Research, 2017 Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are ...
Khansalar, Ehsan, Namazi, Mohammad
openaire +1 more source
Anatomical Sciences Education, EarlyView.Abstract Engaging students and fostering interactions can be a challenge in large enrollment, foundational‐level, undergraduate anatomy classes. Despite the active learning environment of the anatomy laboratory, students often struggle to find study partners or even speak to fellow learners in a large classroom.
Kristin Stover +2 more
wiley +1 more source
Generalized Cash Flow Taxation [PDF]
SSRN Electronic Journal, 2001 Abstract We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash-flow tax, having many of the attributes of the latter while still ...
Alan A. Auerbach, David F. Bradford
openaire +4 more sources
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson +3 more
wiley +1 more source
THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova +3 more
doaj +1 more source