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. |
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