haku: @author Sutcliffe, C. / yhteensä: 11
viite: 5 / 11
Tekijä:Rees, W.
Sutcliffe, C.
Otsikko:Quantitative non-financial information and income measures: the case of long term contracts
Lehti:Journal of Business Finance and Accounting
1994 : APR, VOL. 21:3, p. 331-347
Asiasana:INCOMES
CONTRACTS
INFORMATION
Kieli:eng
Tiivistelmä: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 tietueen numero: 114246
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