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Cash and Credit Related Bibliography L-Z

A-K  |  L-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Cash and Credit Related Main Page | Capital Markets Main Page

Lachmann, M., U. Stefani and A. Wöhrmann. 2015. Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing. Accounting, Organizations and Society (41): 21-38.

Lambert, S. L. 2017. Auto Accessories, Inc.: An educational case on online transaction processing (OLTP) and controls as compared to batch processing and controls. Journal of Emerging Technologies in Accounting 14(2): 59-81.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2013. Debt restructuring in nontroubled situations: Carefully navigating the relevant guidance. The CPA Journal (April): 26-35.

Lanza, R. B. 2009. Cost Recovery: Turning Your Accountants Payable Department into a Profit Center. Wiley.

Lapsley, I. 1985. Risk capital for a profitable public corporation: Public dividend capital or equity? Abacus 21(1): 3-18.

Lara, J. M. G., B. G. Osma and F. Penalva. 2011. Conditional conservatism and cost of capital. Review of Accounting Studies 16(2): 247-271.

Larson, K. and R. W. Schattke. 1966. Current cash equivalent, additivity, and financial action. The Accounting Review (October): 634-641.

Laurens, R. W. 1965. A method for determining what money costs your company. N.A.A. Bulletin (August): 33-43.

Lawson, R. 2020. The impact of Covid-19 on the finance function: The pandemic has changed how businesses around the world operate, and those within the finance function face cutbacks, lost compensation, and changing business needs. Strategic Finance (November): 46-52.

Lawson, R. and T. Hatch. 2020. Preparing the finance function for technological change. Strategic Finance (October): 26-32.

Lawson, R. and T. Hatch. 2020. The impact of big data on finance. Strategic Finance (February): 46-52.

Leach, C. and R. W. Melicher. 2003. Entrepreneurial Finance. South-Western Educational Publishing.

Leamy, R. H. 1918. Essential features in a report for credit purposes. Journal of Accountancy (September): 161-168.

Leary, N. 1984. Minimizing export cash flow delays. Management Accounting (April): 33-35, 38-39.

Lee, J. E., R. Glasscock and M. S. Park. 2017. Does the ability of operating cash flows to measure firm performance improve during periods of financial distress? Accounting Horizons (March): 23-35.

Lee, L. F. 2012. Incentives to inflate reported cash from operations using classification and timing. The Accounting Review (January): 1-33.

Lee, J. 2022. Taxes: Unlocking cash flow with the R&D tax credit. Strategic Finance (June): 15-16.

Lee, R. T. 2013. When ‘harmless’ decisions destroy cash” Journal of Corporate Accounting & Finance (November/December).

Lee, R. T. 2015. A method for aligning cash flow and contribution margins more effectively” Journal of Corporate Accounting & Finance (March/April): 1-6.

Lee, R. T. 2017. Cash to meet demand: Using lean and capacity management to improve cash flow performance. Cost Management (January/February): 15-21.

Lee, T. 1984. Cash flows and net realizable values: Further evidence of the intuitive concepts. Abacus 20(2): 125-137.

Lee, T. A. 1981. A survey of accountants' opinions on cash flow reporting. Abacus 17(2): 130-144.

Lee, T. A., editor. 1993. Cash Flow Reporting: A Recent History of an Accounting Practice. Garland.

Lee, Y. 2008. The effects of employee stock options on credit ratings. The Accounting Review (September): 1273-1314.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Leitch, P. and D. Lamminmaki. 2011. Refining measures to improve performance measurement of the accounts receivable function. Journal of Applied Management Accounting Research (Summer): 1-19.

Leitch, R. A., J. B. Barrack and S. H. McKinley. 1980. Controlling your cash resources. Management Accounting (October): 58-63.

Lemke, K. W. 1970. Theevaluation of liquidity: An analytical study. Journal of Accounting Research (Spring): 47-77.

Lessard, D. R. and P. Lorange. 1977. Currency changes and management control: Resolving the centralization/decentralization dilemma. The Accounting Review (July): 628-637.

Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).

Levy, F. K. 1966. An application of heuristic problem solving to accounts receivable management. Management Science (February): B236-B244.

Levy, L. E. 1969. Off balance sheet financing. Management Accounting (May): 12-14.

Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.

Li, L. Y., S. Wang and W. Zhu. 2022. Operating cash flows and earnings target revision: Evidence from annual cash bonus plans for CEOs. Journal of Management Accounting Research 34(2): 181-199.

Li N. 2010. Negotiated measurement rules in debt contracts. Journal of Accounting Research (December): 1103-1144.

Li, N., Y. Lou and F. P. Vasvari. 2015. Default clauses in debt contracts. Review of Accounting Studies 20(4): 1596-1637.

Li, N., Y. Lou and F. P. Vasvari. 2015. Erratum to: Default clauses in debt contracts. Review of Accounting Studies 20(4): 1638.

Li, Y., L. Liu, L. Fang, W. Wang and F. Xu. 2020. Optimal financing models offered by manufacturers with risk aversion and market competition considerations. Decision Sciences 51(6): 1411-1454.

Liao, S. 2015. Outside blockholders' monitoring of management and debt financing. Contemporary Accounting Research 32(4): 1373-1404.

Lin, N. and X. Wen. 2023. Financial leverage, information quality, and efficiency. Contemporary Accounting Research 40(2): 1082-1106.

Linberg, D. L. and D. L. Seifert. 2016. Microinsurance, fraud, and fraud controls. Journal of Forensic & Investigative Accounting 8(1): 29-35.

Liu, A. Z., M. Pincus and S. X. Xu. 2023. Enterprise system implementation and cash flow volatility. Contemporary Accounting Research 40(3): 1937-1965.

Liu, O. and K. P. Wong. 2011. Intellectual capital and financing decisions: Evidence from the U.S. patent data. Management Science (October): 1861-1878.

Liu, Y. 2001. The Harvard Business School Guide to Careers in Finance, 2002. Harvard Business School Press.

Livnat, J. and P. Zarowin. 1990. The incremental information content of cash-flow components. Journal of Accounting and Economics (May): 25-46.

Lobo, G. J., L. Paugam, H. Stolowy and P. Astolfi. 2017. The effect of business and financial market cycles on credit ratings: Evidence from the last two decades. Abacus 53(1): 59-93.

Lobaugh, J. L. 1996. Paperless payables pays off. Management Accounting (September): 31-35.

Lok, S. and S. Richardson. 2011. Credit markets and financial information. Review of Accounting Studies 16(3): 487-500.

Loomis, J. L. 1994. Outsmarting the bandits. Management Accounting (October): 45-48. (Related to check fraud).

Lorek, K. S. and G. L. Willinger. 1996. A multivariate time-series prediction model for cash-flow data. The Accounting Review (January): 81-102.

Lorek, K. S. and G. L. Willinger. 2010. Time series versus cross-sectionally derived predictions of future cash flows. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 29-36.

Lorek, K. S. and G. L. Willinger. 2011. Multi-step-ahead quarterly cash-flow prediction models. Accounting Horizons (March): 71-86.

Lorenz, O. C. 1930. Installment finance and the efficient use of capital. Harvard Business Review (July): 451-459.

Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.

Louis, H., A. X. Sun and O. Urcan. 2012. Value of cash holdings and accounting conservatism. Contemporary Accounting Research 29(4): 1249-1271.

Lounsbury, M. 2002. Institutional transformation and status mobility: The professionalization of the field of finance. The Academy of Management Journal 45(1): 255-266.

Lowell, R. P. 1972. Usury: What the accountant should know. Management Accounting (February): 29-32.

Ludwig, M. S. 1998. Accounts Payable: A Guide to Running An Efficient Department. John Wiley & Sons.

Luenstroth, H. W. 1938. Customer's accountants. N.A.C.A. Bulletin (January 15): 561-580.

Luft, J. 2010. Discussion of “The effects of financial statement information proximity and feedback on cash flow forecasts”. Contemporary Accounting Research 27(1): 135-142.

Lundquist, W. H. 1964. Fundamentals of short and long-term cash forecasting. N.A.A. Bulletin (April): 49-55.

Luo, B. and L. Ruan. 2021. Foreign cash, repatriation, and credit ratings: Evidence from U.S. multinationals. Journal of International Accounting Research 20(3): 117-136.

Lynch, N. and C. R. Pryor. 2012. Properly assessing the reverse mortgage option: Know the costs, benefits, and alternatives for this retirement funding tool. Journal of Accountancy (July): 42-44, 46-47.

Mackey, J. 2020. Overseeing investment managers. The CPA Journal (January): 48-51.

Mackler, I. M. 1942. A suggestion for the measurement of solvency. The Accounting Review (October): 348-354.

Madura, J. 2005. International Financial Management (with Xtra!, World Map, and InfoTrac ). South-Western.

Madura, J. 2019. Personal Finance, Seventh Edition. Pearson.

Mahlendorf, M. D. 2014. Discussion of The multiple roles of the finance organization: Determinants, effectiveness, and the moderating influence of information systems integration. Journal of Management Accounting Research 26(2): 33-42.

Makar, S., L. Wang and P. Alam. 2013. The mixed attribute model in SFAS 133 cash flow hedge accounting: Implications for market pricing. Review of Accounting Studies 18(1): 66-94.

Malhotra, D. 2013. How to negotiate with VCs. Harvard Business Review (May): 84-90. (Venture capitalist firms).

Maness, T. S. and J. T. Zielow. 2002. Short-Term Financial Management, 2e. South-Western Educational Publishing.

Mangen, C. 2013. Discussion of "Are analysts' cash flow forecasts naive extensions of their own earnings forecasts?" Contemporary Accounting Research 30(2): 466-481.

Mann, E. J. 1958. Cash flow earnings - New concept in security analysis. The Accounting Review (July): 423-426.

Manne, A. S. 1968. Optimal dividend and investment policies for a self-financing business enterprise. Management Science (November): 119-129.

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Marakkath, N. and T. R. Ramanan. 2013. What discriminates the operational self-sustainability status of Indian MFIs? Cost Management (July/August): 12, 14-26.

Margulies, W. 1941. Controlling the costs of a credit and collection department. N.A.C.A. Bulletin (September 15): 67-85.

Marshall, C. A. and F. Y. Garrison, Jr. 1963. An order-invoice procedure to increase sales and profits. N.A.A. Bulletin (March): 51-59.

Marshall, L. and R. Palmer. 2022. Supplier finance programs. The CPA Journal (May/June): 60-67.

Martens, M. L., J. E. Jennings and P. D. Jennings. 2007. Do the stories they tell get them the money they need? The role of entrepreneurial narratives in resource acquisition. The Academy of Management Journal 50(5): 1107-1132.

Martin, J. R. Not dated. New and old ways to spend and pay or delay. Management And Accounting Web. SpendandPay

Martin, X. and S. Roychowdhury. 2015. Do financial market developments influence accounting practices? Credit default swaps and borrowers' reporting conservatism. Journal of Accounting and Economics (February): 80-104.

Martinson, B. 2002. The power of the p-card. Strategic Finance (February): 30-35.

Mason, P. 1963. Observations on cash flow in the light of AICPA and NAA reports. N.A.A. Bulletin (January): 21-26.

Masonson, L. N. 1989. The cash management audit. Management Accounting (March): 40-43.

Masonson, L. N. 1990. Everything you always wanted to know about checks. Management Accounting (July): 26-30.

Masson, D. J. Editor. 2001. Essentials of Cash Management 7th Edition (Seventh Edition). Association for Financial Professionals.

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Mattison, A. T. 1959. Discount terms - Our problem. N.A.A. Bulletin (March): 69-70.

Mauriello, J. A. 1962. The working capital concept - A restatement. The Accounting Review (January): 39-43.

Maus, W. J. 1974. The monetary side of international trade. Management Accounting (April): 13-17.

Maydew, E. 2005. Discussion of Firms' off-balance sheet and hybrid debt financing: Evidence from their book-tax reporting differences. Journal of Accounting Research (May): 283-290.

Mayes, T. R. and T. M. Shank. 2004. Financial Analysis With Microsoft Excel, 3e. South-Western Educational Publishing.

Mayle, P. J. 1931. Machine accounting application to receivables. N.A.C.A Bulletin Section II (December 1).

McCallum, B. T. and M. C. Knapp. 2016. Coping with catastrophes business interruption insurance claims. The CPA Journal (May): 54-59.

McConnell, T. P. 1969. Hidden resources in the dues dollar. Management Accounting (December): 24-26. (Related to management of cash received by associations from dues billings).

McDonald, C. 2013. Buying property insurance in stormy times. CFO (April): 48-52.

McEnroe, J. E. 1989. Cash flow accounting revisited: A note on a partial replication of the Lee study. Abacus 25(1): 56-60.

McGough, E. F. 1993. Anatomy of a stock split. Management Accounting (September): 58-61. (Guide to determining if a company should offer a stock dividend or a stock split).

McGowen, G. B. 1962. The flow of assets through a business enterprise and the accounting flow equation based thereon. The Accounting Review (January): 105-110.

McGuigan, N., S. Sin and T. Kern. 2017. Sourcing sustainable finance in a globally competitive market: An instructional case. Issues in Accounting Education (February): 43-58.

McInnis, J. and D. W. Collins. 2011. The effect of cash flow forecasts on accrual quality and benchmark beating. Journal of Accounting and Economics (April): 219-239.

McLawhon, A. 1959. Profits and the economics of credit sales. N.A.A. Bulletin (October): 25-39.

McQuillan, R. G. 1959. Equipping the accounts payable department to handle all its functions. N.A.A. Bulletin (January): 30-32.

McRae, A. 1971. Credit review analysis. Management Accounting (June): 28-32.

McRee, D. 2020. The War on Cash: How Banks and a Power-Hungry Government Want to Confiscate Your Cash, Steal Your Liberty and Track Every Dollar You Spend. An How to Fight Back. Humanix Books.

Meek, C. E. 1914. Credit granting. Journal of Accountancy (December): 427-434.

Mehta, D. 1968. The formulation of credit policy models. Management Science (October): B30-B50.

Mehta, D. 1972. Markov process and credit collection policy. Decision Sciences 3(2): 27-43.

Melberg, W. F. Jr. 1972. Benishayan time series as models for debt processes over time. The Accounting Review (January): 116-133.

Melnyk, Z. L. 1970. Cost of capital as a function of financial leverage. Decision Sciences 1(3-4): 327-356.

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Menon, K. and D. D. Williams. 2016. Audit report restrictions in debt covenants. Contemporary Accounting Research 33(2): 682-717.

Merton, R. C. 2005. You have more capital than you think. Harvard Business Review (November): 84-94. (Free up equity capital and get it working to create value).

Metrejean, C. T. and B. A. McKay. 2015. Crowdfunding and income taxes: Whether and how this still-new funding source is subject to income taxes remains unclear, but some principles can be applied. Journal of Accountancy (October): 45-48.

Metrejean, C. T. and B. A. McKay. 2018. Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Journal of Accountancy (March): 42-46.

Miao, B., S. H. Teoh and Z. Zhu. 2016. Limited attention, statement of cash flow disclosure, and the valuation of accruals. Review of Accounting Studies 21(2): 473-515.

Michelman, P. 2017. Seeing beyond the blockchain hype: The potential for blockchain to transform how organizations produce and capture value is very real, but so are the challenges to its broad implementation. MIT Sloan Management Review (Summer): 17-19.

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, P. B. W. and P. R. Bahnson. 2002. Fast track to direct cash flow reporting. Strategic Finance (February): 51-57.

Miller, R. S. Jr. 1983. The Chrysler story. Management Accounting (August): 22-27.

Millman, G. J. 1991. Currency risk management at Monsanto. Management Accounting (April): 43-48.

Mills, J. R. 1996. Controlling cash in casinos. Management Accounting (May): 38-40.

Mills, L. F. and K. J. Newberry. 2005. Firms' off-balance sheet and hybrid debt financing: Evidence from their book-tax reporting differences. Journal of Accounting Research (May): 251-282.

Minnis, M. 2011. The value of financial statement verification in debt financing: Evidence from private U.S. firms. Journal of Accounting Research (May): 457-506.

Mishler, M. D. 2015. Don't let foreign currency fluctuations impair performance measurements: Companies need to determine the best approach for translating financial statements to show true operating performance. Journal of Accountancy (December): 60-66.

Mishler, M. D. 2017. Currency turmoil, price, and profit in global markets. How to manage the risks of volatile foreign currency exchange rates. Journal of Accountancy (March): 50-55.

Mizruchi, M. S. and L. B. Stearns. 1994. A longitudinal study of borrowing by large American corporations. Administrative Science Quarterly 39(1): 118-140.

Modansky, R. A. and J. P. Massimino. 2011. Asset-based financing basics. Journal of Accountancy (August): 40-44.

Mohanram, P. S. 2014. Analysts' cash flow forecasts and the decline of the accruals anomaly. Contemporary Accounting Research 31(4): 1143-1170.

Monahan, S. J. 2006. Discussion of Why do managers voluntarily issue cash flow forecasts? Journal of Accounting Research (May): 431-436.

Montgomery, G. D. 1913. Investigations for financing purposes. Journal of Accountancy (December): 417-423.

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385.

Moore, J. A. and L. Xu. 2018. Book-tax differences and cost of private debt. Advances in Accounting: Incorporating Advances in International Accounting (42): 70-82.

Moore, M. 2002. Cash flow management in a leveraged environment. Strategic Finance (January): 30-33.

Moraczewski, E. 2017. Small business: Evaluate your funding sources. Strategic Finance (February): 23-24.

Morley, J. E. Jr. 1978. Cash management - Working for the extra 1% or 2%. Management Accounting (October): 17-22.

Morris, J. 2004. Accounting for M and A, Equity, and Credit Analysts. McGraw-Hill.

Morse, H. S. 1918. Examination, for credit purposes, of a book publishing house. Journal of Accountancy (October): 278-289.

Mory, K. J. 1983. How South Central Bell confirms accountants receivable. Management Accounting (August): 40-43.

Mosso, D. 2011. Financial analysts need sharper accounting tools. Accounting Horizons (June): 419-435.

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

Mueller, A. T. 1959. The ratio and proportion method of preparing a program of priorities for cash distribution in partnership liquidation. The Accounting Review (July): 469-472.

Mulcahy, D. 2013. 6 myths about venture capitalists. Harvard Business Review (May): 80-83.

Mullins, J. 2013. Use customer cash to finance your start-up. Harvard Business Review (July/August): 19-21.

Muzyka, M. 2018. The impact of assumptions on the CECL estimate. The CPA Journal (August): 6-9. (FASB's new credit loss model).

Myers, R. 1996. The metric wars. CFO (October): 41-50. (Discusses CFROI etc.).

Myers, R. 2010. Ratings disaster: Congress takes another stab at reforming the credit-rating agencies, whose AAA seal of approval helped fuel the subprime crisis. But will any change truly make a difference? CFO (June): 50-54 .

Myhrvold, N. 2010. Funding eureka! Harvard Business Review (March): 40-50.

Nair, M. 2004. The venture capital value chain. Cost Management (March/April): 13-20.

Nallareddy, S., M. Sethuraman and M. Venkatachalam. 2020. Changes in accrual properties and operating environment: Implications for cash flow predictability. Journal of Accounting and Economics (April-May): 101313.

Nance, J. R. 1988. Capital budgeting with continuous cash flows: An application of calculus to managerial accounting. Journal of Accounting Education 6(1): 67-81.

Narayan, B. P., M. V. S. Kameshwar Rao and K. L. Nihar. 2014. Revival of Indian microfinance industry in the aftermath of Andhra Pradesh crisis: A strategic approach. Cost Management (March/April): 6-12, 14-17.

National Association of Accountants. 1961. Digest of N.A.A. research report No. 38 - Cash flow analysis for managerial control. N.A.A. Bulletin (October): 71-74.

National Association of Accountants. 1961. Research Staff and Project Committee, Cash Flow Analysis for Managerial Control, Research Report 38. NAA.

National Association of Accountants. 1969. Cash control. Management Accounting (June): 69.

National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.

National Association of Cost Accountants. 1942. Methods study applied to an accountants payable system: Accounting theory vs application of theory. N.A.C.A. Bulletin (January 15): 641-664.

Neubert, W. H. 1959. Money flow and the firm. The Accounting Review (January): 84-90.

Ng, F., P. Rouse and J. Harrison. 2017. Classifying revenue management: A taxonomy to assess business practice. Decision Sciences 48(3): 489-522.

Ng, J. 2011. The effect of information quality on liquidity risk. Journal of Accounting and Economics (November): 126-143.

Nichols, J. R. 1966. An accounts payable application of EDP. Management Accounting (March): 17-33.

Nicoletti, A. 2018. The effects of bank regulators and external auditors on loan loss provisions. Journal of Accounting and Economics (August): 244-265.

Nikolaev, V. V. 2010. Debt covenants and accounting conservatism. Journal of Accounting Research (March): 137-175.

Nikolaev, V. V. 2015. Outside blockholders' monitoring management and debt financing: An alternative perspective. Contemporary Accounting Research 32(4): 1405-1412.

Nikolaev, V. V. 2017. Discussion of "Borrower private information covenants and loan contract monitoring." Journal of Accounting and Economics (November): 340-345.

Nikolaev, V. V. 2018. Scope for renegotiation in private debt contracts. Journal of Accounting and Economics (April-May): 270-301.

Nissim, D. 2013. Relative valuation of U.S. insurance companies. Review of Accounting Studies 18(2): 324-359.

Nurnberg, H. 1989. Depreciation in the cash flow statement of manufacturing firms: Amount incurred or amount expensed? Accounting Horizons (March): 95-101.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. and J. A. Largay III. 1996. More concerns over cash flow reporting under FASB statement No. 95. Accounting Horizons (December): 123-136.

Nurnberg, H. and J. A. Largay III. 1998. Interest payments in the cash flow statement. Accounting Horizons (December): 407-418.

O'Brien, P. C. 1986. Discussion of the relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 201-203.

O'Bryan, D., K. T. Berry, C. Troutman and J. J. Quirin. 2000. Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course. Journal of Accounting Education 18(2): 147-155.

O'Connor, R. 2002. Avoiding revenue management surprises. Strategic Finance (April): 42-45.

Ogneva, M. 2012. Accrual quality, realized returns, and expected returns: The importance of controlling for cash flow shocks. The Accounting Review (July): 1415-1444.

O'Leary, D. E. 2015. Armchair auditors: Crowdsourcing analysis of government expenditures. Journal of Emerging Technologies in Accounting (12): 71-91.

O'Leary, D. E. 2015. Crowdsourcing tags in accounting and finance: Review, analysis, and emerging issues. Journal of Emerging Technologies in Accounting (12): 93-115.

Oler, D. K. and M. P. Picconi. 2014. Implications of insufficient and excess cash for future performance. Contemporary Accounting Research 31(1): 253-283.

Orpurt, S. F. and Y. Zang. 2009. Do direct cash flow disclosures help predict future operating cash flows and earnings? The Accounting Review (May): 893-935.

Osler, P. W. 1958. The logistics of cash control. N.A.A. Bulletin (October): 56.

Osma, B. G., J. Gomez-Conde and E. de las Heras. 2018. Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research (September): 27-46.

O'Sullivan, K. 2010. Painful conversions: As currency risk intensifies, companies of all sizes are taking steps to protect cash flows. CFO (April): 54-59.

O'Sullivan, K. 2011. Sitting comfortably on a cash cushion: Finance executives are holding on to their cash for good reason. CFO (November): 45-47.

O'Sullivan, K. 2011. That rising feeling: CFOs are fretting about the prospect of inflation, but are split on how to respond. CFO (September): 23-26.

Owens, D. 2013. Treasury's rising star. CFO (July/August): 54-55.

Owens, R. W. 1980. Cash flow variance analysis. The Accounting Review (January): 111-116.

Oz, I. O. and C. Simga-Mugan. 2018. Bankruptcy prediction models' generalizability: Evidence from emerging market economies. Advances in Accounting: Incorporating Advances in International Accounting (41): 114-125.

Pacini, C. and K. Barker. 2010. The fair credit reporting act. The CPA Journal (December): 60-63.

Paden-Bost, P. J. 1982. Making money control a management issue. Management Accounting (November): 48-51.

Page, P. 1972. Reimbursing travel expenses. Management Accounting (November): 38-39, 52.

Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.

Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.

Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Panitz, P. G. 2018. Captive insurance: Avoiding the risks. Journal of Accountancy (June): 46-51.

Park, C. 1951. Working capital and the operating cycle. The Accounting Review (July): 299-307.

Park, C. 1958. Enterprise operating cycle as the planning basis for funds flows. N.A.A. Bulletin (February): 57-63.

Parker, R. H. 1970. Principles and practice in translating foreign currencies: An essay in comparative accounting. Abacus 6(2): 144-153.

Pasquinelli, J. L. 1991. FAS 105: Industry perspective. Management Accounting (July): 41-43. (Related to financial risk).

Passov, R. 2003. How much cash does your company need? Harvard Business Review (November): 119-128. (More than you think).

Paton, W. A. 1928. Limitations of financial and operating ratios. The Accounting Review (September): 252-260.

Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220.

Paton, W. A. 1963. The "cash-flow" illusion. The Accounting Review (April): 243-251.

Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.

Pautler, H. A. 1963. Operating uses for funds data. N.A.A. Bulletin (June): 15-28.

Pavlinko, J. L. 1993. Paperless payables at Lord. Management Accounting (July): 32-34.

Peek, E., R. Cuijpers and W. Buijink. 2010. Creditors' and shareholders reporting demands in public versus private firms: Evidence from Europe. Contemporary Accounting Research 27(1): 49-91.

Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.

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