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The effect of sales and collection disclosures on cash flow forecasting and income smoothing

✍ Scribed by BALA G. DHARAN


Book ID
114944176
Publisher
Canadian Academic Accounting Association
Year
1987
Tongue
English
Weight
854 KB
Volume
3
Category
Article
ISSN
0823-9150

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The present note expands on the Frigo and Ciecka (1995) residual income profile in order to analyze the relationship between residual income (RI), return on investment (ROI) and cash flows. The results indicate that in addition to the question of whether RI and ROI are useful in divisional performan