Cash and Credit Related Bibliography A-K

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

Abbott, A. B. 2023. Cost of illiquidity: Marketability and liquidity discounts in a Margrabe exchange option framework. Journal of Forensic Accounting Research 8(1): 357-386.

Abdel-Khalik, R. and T. F. Keller. 1979. Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. Studies in Accounting Research (16). American Accounting Association.

Abdelsamad, M. H. and J. B. Sperry. 1974. Accounting and financial management. The Accounting Review (October): 844-846.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Adhikari, A. and A. Duru. 2006. Voluntary disclosures of free cash flow information. Accounting Horizons (December): 311-332.

Abranovic, W. A. 1976. Probability plotting for estimating time-to-payment characteristics for collections on accounts receivable. The Accounting Review (October): 863-874.

Adams, E. W. and A. R. Sumutka. 2018. Documenting virtual currency transactions. Journal of Accountancy (January): 58-60.

Adler, R. J. and S. Kess. 2017. Lifetime planning with life insurance. The CPA Journal (December): 62-65.

Afterman, A. B. 2016. Equity crowdfunding. The CPA Journal (January): 66-67.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Ahn, H., S. Choi and S. C. Yun. 2020. Financial statement comparability and the market value of cash holdings. Accounting Horizons (September): 1-21.

Ahn, M., S. B. Bonsall IV and A. Van Buskirk. 2019. Do managers withhold bad news from credit rating agencies? Review of Accounting Studies 24(3): 972-1021.

Akins, B., Y. Dou and J. Ng. 2017. Corruption in bank lending: The role of timely loan loss recognition. Journal of Accounting and Economics (April-May): 454-478.

Alawattage, C., C. Graham and D. Wickramasinghe. 2019. Microaccountability and biopolitics: Microfinance in a Sri Lankan village. Accounting, Organizations and Society (72): 38-60.

Albert, A. B. M. 1976. A cash flow approach to corporate credit analysis. Management Accounting (April): 40-43.

Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.

Albuquerque, A., B. Chen, Q. Dong and E. J. Riedl. 2019. Ex post settling up in cash compensation: New evidence. Contemporary Accounting Research 36(4): 2283-2318.

Alcock, J. and E. Steiner. 2017. The interrelationships between REIT capital structure and investment. Abacus 53(3): 371-394.

Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57.

Alissa, W., S. B. Bonsall IV, K. Koharki and M. W. Penn Jr. 2013. Firms' use of accounting discretion to influence credit ratings. Journal of Accounting and Economics (April-May): 129-147.

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Allman, S. A. 1971. In search of money. Management Accounting (August): 29-32.

Amato, V. L. 1952. Seasonal financing through field warehousing. N.A.C.A. Bulletin (October): 238-243.

Amin, K., J. Krishnan and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33(4): 1-39.

Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).

Andersen, A. V. 1982. Current collection and credit practices. Management Accounting (October): 56, 58-60.

Anderson, C. A. 1959. Formula to write off financing expense. N.A.A. Bulletin (September): 40.

Anderson, H. 1966. Employing shortcuts in cash-flow projections. Management Accounting (May): 17-18.

Anderson, J. D. 1946. Work simplification - A case study of vouchers payable. N.A.C.A. Bulletin (June 1): 979-987.

Anderson, S. C. 1959. Simplification of petty cash distributions. N.A.A. Bulletin (April): 94-95.

Anderton, F. N. 1966. Centralized cash management for a decentralized company. Management Accounting (March): 51-59.

Andrew, J. R. and H. L. Sirkin. 2003. Innovating for cash. Harvard Business Review (September): 76-83. (Three approaches to innovation: Integrator - Manage all the steps to generate profits from an idea; Orchestrator - Focus on some steps and link with partners to perform the rest; and Licensor - License the innovation to another company to take it to market).

Andrews, C. R. 1971. Banking the 'zero' way. Management Accounting (September): 31-35.

Andries, K., J. Gallemore and M. Jacob. 2017. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics (April-May): 307-328.

Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627.

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79.

Appiah, K. O. and A. Chizema. 2016. The impact of board quality and nomination committee on corporate bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (35): 75-81.

Appuhami, R. 2009. Corporate investments and the dual-role of working capital: Evidence from Thailand. Journal of Applied Management Accounting Research (Winter): 53-62.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnstein, W. E. 1963. The profitability approach to credit policy. N.A.A. Bulletin (October): 47-51.

Arora, N. 2013. Discussion of "Financial statement comparability and credit risk." Review of Accounting Studies 18(3): 824-832.

Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.

Aselta, J., R. Engel, B. Lyons and D. Pannese. 2019. Is cash still trapped? Recent sweeping federal tax reform lets U.S. companies bring capital back home from overseas to invest domestically. Strategic Finance (April): 38-43.

Ashbaugh-Skaife, H., D. W. Collins and R. LaFond. 2006. The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 203-243.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Ashton, D. and P. Wang. 2013. Terminal valuations, growth rates and the implied cost of capital. Review of Accounting Studies 18(1): 261-290.

Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.

Attuel-Mendes, L. and A. Ashta. 2013. The truth, but not always the whole truth, in lending laws. Cost Management (March/April): 6-18.

Atwood, T. J., M. S. Drake and L. A. Myers. 2010. Book-tax conformity, earnings persistence and the association between earnings and future cash flows. Journal of Accounting and Economics (May): 111-125.

Austin, H. R. 2019. Collecting receivables. Strategic Finance (October): 19-20.

Ayers, B. C., A. C. Call and C. M. Schwab. 2018. Do analysts' cash flow forecasts encourage managers to improve the firm's cash flows? Evidence from tax planning. Contemporary Accounting Research 35(2): 767-793.

Badertscher, B. A., D. W. Collins and T. Z. Lys. 2012. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics (February-April): 330-352.

Bahnson, P. R., D. Koeppen and T. Hyatt. 2017. Improving income statement reporting of debt extinguishments. The CPA Journal (November): 48-51.

Bahnson, P. R., P. B. W. Miller and B. P. Budge. 1996. Nonarticulation in cash flow statements and implications for education. Accounting Horizons (December): 1-15.

Bailey, A. D. Jr. and J. Gray. 1968. A study of the importance of the planning horizon on reports utilizing discounted future cash flows. Journal of Accounting Research (Spring): 98-105.

Bailey, C. D. 2004. An unusual cash control procedure. Journal of Accounting Education 22(2): 119-129.

Baker, T., V. Jayaraman and N. Ashley. 2013. A data-driven inventory control policy for cash logistics operations: An exploratory case study application at a financial institution. Decision Sciences 44(1): 205-226.

Balakrishnan, K., J. E. Core and R. S. Verdi. 2014. The relation between reporting quality and financing and investment: Evidence from changes in financing capacity. Journal of Accounting Research (March): 1-36.

Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.

Ball. R. and V. V. Nikolaev. 2022. On earnings and cash flows as predictors of future cash flows. Journal of Accounting and Economics (February): 101430.

Ball, R., R. M. Bushman and F. P. Vasvari. 2008. The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 247-287.

Bandyopadhyay, T. and S. Shankar. 2016. The impact of crisis on microfinance institution efficiencies: A data envelopment analysis approach. Cost Management (November/December): 33-40.

Banham, R. 2011. Looking in the mouth of the gift card: Consumers love them, and so do companies. But finance departments face plenty of challenges in managing them well. CFO (September): 58-62.

Banham, R. 2011. Space race: The weak real estate market offers CFO's a great opportunity. Here's how to maximize it. CFO (January/February): 59-63.

Banham, R. 2011. The price is (more) right: Improved technology - and leadership from finance - may help companies optimize their margins. CFO (June): 60-63.

Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).

Banham, R. 2013. Earning their keep: Finance chiefs' pay is increasing aligned with corporate performance, as our report on trends in CFO compensation reveals. CFO (July/August): 34-40. (Median CFO total compensation in 2012: S&P 500 - $3,136,952. S&P MidCap 400 - $1,672,611. S&P SmallCap 600 - $987,219).

Banham, R. 2013. The 2013 CFO/Rel working capital scorecard: Still not working. Working capital performance among large U.S. public companies has improved only marginally over the last two years, according to REL Consulting's annual survey. CFO (June): 44-50.

Banham, R. 2013. Skin in the game. CFO (June): 47. (Working capital).

Banker, R. D., R. Huang and R. Natarajan. 2009. Incentive contracting and value relevance of earnings and cash flows. Journal of Accounting Research (June): 647-678.

Baril, C. P., R. L. Benke Jr. and G. W. Buetow. 1996. Managing risk with derivatives. Management Accounting (October): 20-22, 24, 26-27. (Explanation of four types of financial derivatives (forwards, futures, options, and swaps) and how to use them to manage financial risk, i.e., the uncertainty associated with fluctuations in interest rates, currency exchange rates, and the prices of commodities and equities).

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January): 48-50.

Barlas, S. 2019. Bipartisan bill against predatory lending. Strategic Finance (March): 14.

Barlas, S. 2019. Final rules on pass-through bracket; Banking agencies urged to expand business loans. Strategic Finance (April): 12-13.

Barlin, R. 2017. Regulation on the rise as Bitcoin gains popularity. The CPA Journal (June): 10-11.

Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.

BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604.

Barry, J. S. 2014. Accounting for virtual currencies. The CPA Journal (March): 5.

Barry, J. S. 2014. Crowdsourcing in the 21st century. The CPA Journal (April): 5.

Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review (January): 27-58.

Barth, M. E., G. Clinch and D. Israeli. 2016. What do accruals tell us about future cash flows? Review of Accounting Studies 21(3): 768-807.

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2008. Fair value accounting for liabilities and own credit risk. The Accounting Review (May): 629-664.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Bartoletti, S. 2012. The missing piece in liquidity calculations. Journal of Accountancy (April): 34-37.

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Batta, G. and V. Muslu. 2017. Credit rating agency and equity analysts' adjustments to GAAP earnings. Contemporary Accounting Research 34(2): 783-817.

Batten, J. A., H. Kinateder and N. Wagner. 2022. Beating the average: Equity premium variations, uncertainty, and liquidity. Abacus 58(3): 567-588.

Baum, A. and N. Colley. 2017. Can real estate investors avoid specific risk? Abacus 53(3): 395-430.

Baylis, R. M., P. Burnap, M. A. Clatworthy, M. A. Gad and C. K. M. Pong. 2017. Private lenders' demand for audit. Journal of Accounting and Economics (August): 78-97.

Beatty, A. 2008. Discussion of The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 289-295.

Bechtel, R. C. 1963. Electronic billing at Bell Telephone. N.A.A. Bulletin (August): 55-61.

Becker, C. 2018. Bitcoin rising: Cryptocurrences like bitcoin are moving more into the main stream. Those using these currencies need to be aware they aren't free from tax implications and reporting requirements. Strategic Finance (June): 15-16.

Becker, T. 2012. Business credit scores: What CPAs need to know. The CPA Journal (September): 12-13.

Beerman, R. E. 1959. Cycle payment of vendor invoices. N.A.A. Bulletin (June): 14.

Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.

Benishay, H. 1965. Managerial controls of accounts receivable: A deterministic approach. Journal of Accounting Research (Spring): 114-132.

Benishay, H. 1966. Managerial controls of accounts receivable: A reply. Journal of Accounting Research (Spring): 131-132.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to a procedure for determining the insurable value of buildings and equipment).

Bentley, H. C. and T. Conyngton. 1908. Corporate finance and accounting: Treating of the corporate finances and securities; the corporate books of account; reports; negotiable instruments; and the powers, duties and relations of the corporation treasures, with forms. The Ronald Press.

Berger, P. G., M. Minnis and A. Sutherland. 2017. Commercial lending concentration and bank expertise: Evidence from borrower financial statements. Journal of Accounting and Economics (November): 253-277.

Bernard, V. L. and T. L. Stober. 1989. The nature and amount of information in cash flows and accruals. The Accounting Review (October): 624-652.

Berry, F. T. Jr. 1967. When is quantity buying a bargain? Management Accounting (February): 21-22.

Bertucelli, R. E. 2013. The benefits of captive insurance companies. Journal of Accountancy (March): 52-56.

Besley, S. and E. F. Brigham. 2008. Principles of Finance, 4th Edition. South-Western College Pub.

Bharath, S. T., J. Sunder and S. V. Sunder. 2008. Accounting quality and debt contracting. The Accounting Review (January): 1-28.

Bhardwaj, P. and S. Sajeesh. 2017. Strategic revenue sharing with daily deal sites: A competitive analysis. Decision Sciences 48(6): 1228-1261.

Bhojraj, S. 2020. Stock compensation expense, cash flows, and inflated valuations. Review of Accounting Studies 25(3): 1078-1097.

Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.

Bick, P., S. Orlova and L. Sun. 2018. Fair value accounting and corporate cash holdings. Advances in Accounting: Incorporating Advances in International Accounting (40): 98-110.

Bielenberg, L. F. and A. T. O'Rourke. 1964. Expediting credit and collections by computer processing. N.A.A. Bulletin (May): 15-18.

Bierman, H. Jr. 1960. Measuring financial liquidity. The Accounting Review (October): 628-632.

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661.

Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153.

Bigler, W. R. Jr. and C. Hsieh. 2016. Improve capital structure decisions using dynamic capabilities strategy. Management Accounting Quarterly (Spring): 10-16.

Billings, B. A. and W. H. Volz. 2013. A primer on bankruptcy: Protections and limitations of chapters 7 and 13. The CPA Journal (May): 50-53.

Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.

Birchard, B. 1994. Mastering the new metrics. CFO (October): 30-38. (Includes a discussion of the CFROI or Cash flow ROI, EVA etc.).

Bishal, B., Y. Bhagwat and M. DeBruine. 2023. Disruption and the cash conversion cycle. Strategic Finance (September): 60-68.

Blöchlinger, A. and M. Leippold. 2011. A. new goodness-of-fit test for event forecasting and its application to credit defaults. Management Science (March): 487-505.

Blood, W. J. 1961. Measuring the profitability of extended credit transactions. N.A.A. Bulletin (March): 25-32.

Bloomfield, R., F. Hodge, P. Hopkins and K. Rennekamp. 2015. Does coordinated presentation help credit analysts identify firm characteristics? Contemporary Accounting Research 32(2): 507-527.

Blossom, C. J. 1984. So you want to be a condominium treasurer. Management Accounting (June): 61-65.

Boer, G. 1967. Cash-flow statements - Fast. The Accounting Review (January): 143-146.

Bonsall, S. B. IV., K. Koharki and L. Watson. 2017. Deciphering tax avoidance: Evidence from credit rating disagreements. Contemporary Accounting Research 34(2): 818-848.

Boritz, J. E. and L. M. Timoshenko. 2022. How do auditors assess key inputs in a discounted cash flow model of goodwill? Behavioral Research In Accounting 34(2): 19-47.

Borthick, A. F. 2012. Designing continuous auditing for a highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.

Bowen, R. L. Jr. 1966. Application of margin rates to credit analysis. Management Accounting (November): 26-31.

Bowen, R. M., D. Burgstahler and L. A. Daley. 1986. Evidence on the relationships between earnings and various measures of cash flow. The Accounting Review (October): 713-725.

Bowen, R. M., D. Burgstahler and L. A. Daley. 1987. The incremental information content of accrual versus cash flows. The Accounting Review (October): 723-747.

Bowers, R. L. 1971. Managing the company's cash. Management Accounting (September): 22-26.

Box R. 2010. Bank treasury and cash management services. The CPA Journal (June): 60-61.

Box, R. 2010. How to effectively negotiate loan covenants. Journal of Accountancy (August): 50-53.

Box, R. 2011. How to land an SBA loan. Journal of Accountancy (March): 34-37.

Boyd, R. L. 1948. The divided form of bank reconciliation schedule. The Accounting Review (January): 91-93.

Boylan, S. J. 2011. Credit rating agency reform: Insight from the accounting profession. The CPA Journal (November): 40-43.

Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.

Bracken, R. and A. G. Volkan. 1988. Cash flows: A new reporting format for turbulent times. Management Accounting (January): 38-41.

Brackney, M. L. 2020. When money costs too much: Section 8300 filing requirements and penalties. The CPA Journal (June): 52-57. (IRS Form 8300 related to cash transactions and money laundering).

Bragg, S. M. 2010. Treasury Management: The Practitioner's Guide. Wiley.

Braun, M., P. S. Fader, E. T. Bradlow and H. Kunreuther. 2006. Modeling the "pseudodeductible" in insurance claims decisions. Management Science (August): 1258-1272.

Brewer, L. W. 1979. Determining revenue requirements for regulated utilities. Management Accounting (September): 41-44, 57.

Brief, R. P. and K. V. Peasnell, editiors. 1996. Clean Surplus: A Link Between Accounting and Finance. Garland.

Brigham, E. F. and J. F. Houston. 2003. Fundamentals of Financial Management. South-Western.

Brown, D. L., S. Z. Shu, B. S. Soo and G. M. Trompeter. 2013. The insurance hypothesis: An examination of KPMG's audit clients around the investigation and settlement of the Tax Shelter Case. Auditing: A Journal of Practice & Theory 32(4): 1-24.

Brown, J., B. Portnoy and C. Richards. 2020. How I Invest My Money: Finance experts reveal how they save, spend, and invest. Harriman House.

Brown, J. L. 2011. The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter. The Accounting Review (January): 23-57.

Brown, N. C. and T. E. Christensen. 2014. The quality of street cash flow from operations. Review of Accounting Studies 19(2): 913-954.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bryant, B. C. 1968. Corporation cash accounting. Management Accounting (February): 53-56.

Bryant, J. D. 1964. Analysis of interest income variation. N.A.A. Bulletin (November): 54-58 .

Bryant, J. V. 1984. Proposed: A new statement of changes. Management Accounting (April): 49-52.

Buffum, D. C. 1932. Provision for contingent losses on account of the fluctuation in rate of Canadian exchange. N.A.C.A Bulletin (April 1): 1039-1042.

Bullat, L. P. 1947. Simplified accounts payable procedure. N.A.C.A. Bulletin (February 1): 673-676.

Bumacov, V. 2012. Mission drift in micro lending: How the joint use of credit scoring and poverty scoring can help MFIs get back on track. Cost Management (September/October): 29-36.

Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.

Bunting, K. S. and P. Ingram. 2016. Captive insurance for the middle market. Journal of Accountancy (November): 58-60, 62, 64-65.

Burckhardt, G. H. 1959. Control of cash payroll and unclaimed wages. N.A.A. Bulletin (April): 58-59.

Burmeister, P. 2003. Breaking the code: What to present to venture capitalists. Strategic Finance (March): 36-39.

Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277.

Burrows, H. F. 1942. Streamlining the accountants receivable record. N.A.C.A. Bulletin (September 15): 64-69.

Bushman, R. 2021. Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. Journal of Accounting and Economics (November-December): 101447.

Bushman, R. M. and R. Wittenberg-Moerman. 2012. The role of bank reputation in "certifying" future performance implications of borrowers' accounting numbers. Journal of Accounting Research (September): 883-930.

Bushman, R. M., A. J. Smith and R. Wittenberg-Moerman. 2010. Price discovery and dissemination of private information by loan syndicate participants. Journal of Accounting Research (December): 921-972.

Byrnes, T. W. 1944. The bank reconcilement. The Accounting Review (July): 300-301.

Cagle, C. S., S. N. Campbell and K. T. Jones. 2013. Analyzing liquidity: Using the cash conversion cycle. Journal of Accountancy (May): 44-48.

Caldarelli, A., C. Fiondella, M Maffei and C. Zagaria. 2016. Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research (September): 1-15.

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Campbell, D. 2012. Revenue Management: A Path to Increased Profits by Ronald J. Huefner. The Accounting Review (November): 2181-2182.

Campbell, D., M. Loumioti and R. Wittenberg-Moerman. 2019. Making sense of soft information: Interpretation bias and loan quality. Journal of Accounting and Economics (November-December): 101240.

Campbell, J. L. 2015. The fair value of cash flow hedges, future profitability, and stock returns. Contemporary Accounting Research 32(1): 243-279.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(2): 934-975.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(4): 1639-1640.

Canace, T. G. and J. E. Wilkerson Jr. 2014. A practice-based statement of cash flows learning experience: An initial public offering for Contempri Homes? Issues in Accounting Education (February): 18-46.

Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115.

Cantrell, B. W., J. M. McInnis and C. G. Yust. 2014. Predicting credit losses: Loan fair values versus historical costs. The Accounting Review (January): 147-176.

Carlozo, L. 2017. What is blockchain? Journal of Accountancy (July): 29.

Carrizosa, R. and S. G. Ryan. 2017. Borrower private information covenants and loan contract monitoring. Journal of Accounting and Economics (November): 313-339.

Carson, A. B. 1965. Cash movement: The heart of income measurement. The Accounting Review (April): 334-337.

Caruso, R. L. 1984. Paying bills the electronic way. Management Accounting (April): 24-27.

Casey, C. and N. Bartczak. 1985. Using operating cash flow data to predict financial distress: Some extensions. Journal of Accounting Research (Spring): 384-401.

Cassar, G. 2011. Discussion of The value of financial statement verification in debt financing: Evidence from private U.S. firms. Journal of Accounting Research (May): 507-528.

Cassar, G., C. D. Ittner and K. S. Cavalluzzo. 2015. Alternative information sources and information asymmetry reduction: Evidence from small business debt. Journal of Accounting and Economics (April-May): 242-263.

Castelluccio, M. 2017. Technology workbook: Blockchain: A Deloitte report card. Strategic Finance (September): 55-56.

Castelluccio, M. 2022. Technology workbook: The future of quantum in finance. Strategic Finance (January): 57-58.

CFO. 2013. The 2013. CFO/REL working capital scorecard. CFO (June): 50-52.

Chan, K. H., E. J. Jiang and P. L. L. Mo. 2017. The effects of using bank auditors on audit quality and the agency cost of bank loans. Accounting Horizons (December): 133-153.

Chang, H., C. D. Ittner and M. T. Paz. 2014. The multiple roles of the finance organization: Determinants, effectiveness, and the moderating influence of information systems integration. Journal of Management Accounting Research 26(2): 1-32.

Chang, X., S. Dasgupta and G. Hilary. 2009. The effect of auditor quality on financing decisions. The Accounting Review (July): 1085-1117.

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