search query: @author Sutcliffe, C. / total: 11
reference: 5 / 11
Author: | Rees, W. Sutcliffe, C. |
Title: | Quantitative non-financial information and income measures: the case of long term contracts |
Journal: | Journal of Business Finance and Accounting
1994 : APR, VOL. 21:3, p. 331-347 |
Index terms: | INCOMES CONTRACTS INFORMATION |
Language: | eng |
Abstract: | Much available numerical information is non-financial. This information has the advantages of quantifying events that cannot be expressed in financial terms, timeliness and the avoidance of accounting procedures. This paper investigates the usefulness of quantitative non-financial information (QNFI) as a proxy for current and future economic and accounting income. The study analyses a hypotherical firm which undertakes long term contracts. A mathematical model is constructed of the cash generation process of the company. |
SCIMA