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.

Chapman, J. M. 1925. Financing the market of wheat. Harvard Business Review (October): 57-70.

Chapman, J. M. 1925. Financing the marketing of wheat. Harvard Business Review (July): 436-446.

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. Abacus 36(2): 198-225.

Charitou, A. and E. Ketz. 1991. An empirical examination of cash flow measures. Abacus 27(1): 51-64.

Chastain, C. E. 1983. Managing your debt for survival. Management Accounting (December): 20-25, 58.

Chen, D., M. Liu, T. Ma and X. Martin. 2017. Accounting quality and trade credit. Accounting Horizons (September): 69-83.

Chen, G., J. Kim, J. Lim and J. Zhou. 2018. XBRL adoption and bank loan contracting: Early evidence. Journal of Information Systems (Summer): 47-69.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2010. Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research (December): 973-1014.

Chen, J. Z. and P. B. Shane. 2014. Changes in cash: Persistence and pricing implications. Journal of Accounting Research (June): 599-634.

Chen, N. X., P. Chiu and T. Shevlin. 2023. The persistence and pricing of changes in multinational firms' foreign cash holdings. Review of Accounting Studies 28(4): 2476-2515.

Chen, P. F., S. He, Z. Ma and D. Stice. 2016. The information role of audit opinions in debt contracting. Journal of Accounting and Economics (February): 121-144.

Chen, S., J. Thomas and F. Zhang. 2016. Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions. Review of Accounting Studies 21(4): 1081-1115.

Chen, T. and X. Martin. 2011. Do bank-affiliated analysts benefit from lending relationships? Journal of Accounting Research (June): 633-675.

Cheng, C. S. A. and W. B. Thomas. 2006. Evidence of the abnormal accrual anomaly incremental to operating cash flows. The Accounting Review (October): 1151-1167.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1996. Earnings permanence and the incremental information content of cash flows from operations. Journal of Accounting Research (Spring): 173-181.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, C. S. A., Y. Huang and X. Li. 2020. Information shocks and corporate cash policies. Journal of International Accounting Research 19(1): 5-28.

Cheng, M. and M. Neamtiu. 2009. An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility. Journal of Accounting and Economics (March): 108-130.

Cheung, J. K., G. V. Krishnan and C. Min. 1997. Does interperiod income tax allocation enhance prediction of cash flows? Accounting Horizons (December): 1-15.

Cheynel, E. 2013. A theory of voluntary disclosure and cost of capital. Review of Accounting Studies 18(4): 987-1020.

Chiang, W. and T. D. Englebrecht. 2013. Distinguishing debt from equity: A practical assist. The CPA Journal (January): 52-55.

Chin, C., W. Yao and P. Liu. 2014. Industry audit experts and ownership structure in the syndicated loan market: At the firm and partner levels. Accounting Horizons (December): 749-768.

Chishti, S. and J. Barberis. 2016. The FINTECH Book: The Financial Technology Handbook for Investors, entrepreneurs and Visionaries. Wiley.

Chiuminatto, P. M. 1957. Satisfying your company's need for capital and employing it effectively. N.A.A. Bulletin (September): 75-88, 92.

Chludek, A. K. 2011. Perceived versus actual cash flow implications of deferred taxes - An analysis of value relevance and reversal under IFRS. Journal of International Accounting Research 10(1): 1-25.

Choo, F. and K. B. Tan. 2022. Cash theft investigation and evidence documentation. Journal of Forensic Accounting Research 7(1): 1-15.

Christensen, H. B. and V. V. Nikolaev. 2012. Capital versus performance covenants in debt contracts. Journal of Accounting Research (March): 75-116.

Christensen, H. B., E. Lee and M. Walker. 2009. Do IFRS reconciliations convey information? The effect of debt contracting. Journal of Accounting Research (December): 1167-1199.

Chu, L., R. Mathieu and C. Mbagwu. 2018. The association between firm fundamentals and bank interest rates under different measures of risk. Advances in Accounting: Incorporating Advances in International Accounting (41): 46-58.

Cirz, R. T. and M. S. Sorich. 1987. Developing a better cash flow projection. Appraisal Journal (January): 19-24.

Clacher, I., A. D. de Ricquiebourg and A. Hodson. 2013. The value relevance of direct cash flows under international financial reporting standards. Abacus 49(3): 367-395.

Clark, L. S., R. Hanson and J. K. Smith. 2005. Bankruptcy reform is here. Journal of Accountancy (November): 51-59.

Clark, M. W. 1994. A note on the calculation of the effective annual rate for cash discounts. Journal of Accounting Education 12(1): 77-79.

Clements, J. and R. L. Woodall. 1983. Controlled disbursement: A cash management tool for growing concerns. Management Accounting (May): 53-55.

Clinch, G., B. Sidhu and S. Sin. 2002. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies 7(4): 383-404.

Clinton, B. D. and S. Chen. 1998. Do new performance measures measure up? Management Accounting (October): 38, 40-43. (Summary).

Cohen, B. 2015. How automating accounts payable unlocks financial value. Strategic Finance (February): 30-34.

Cohen, R. 2020. The founder of chewy.com on finding the financing to achieve scale. Harvard Business Review (January/February): 35-38.

Colley, F. G. 1923. Controlling the finances of a business. Journal of Accountancy (July): 73-74.

Collins, D.W., P. Hribar and X. Tian. 2014. Cash flow asymmetry: Causes and implications for conditional conservatism research. Journal of Accounting and Economics (November-December): 173-200.

Collins, G. W. 1946. Analysis of working capital. The Accounting Review (October): 430-441.

Colt, D. G. 1969. Management information systems for cash management and accounts receivable application. Management Accounting (June): 65-68.

Conen, A. J. 1914. Cash discounts. Journal of Accountancy (April): 294-296.

Cont, R., Editor. 2010. Encyclopedia of Quantitative Finance, 4-Volume Set. Wiley.

Cooper, C. and Y. Joyce. 2013. Insolvency practice in the field of football. Accounting, Organizations and Society 38(2): 108-129.

Corbin, D. A. 1961. Proposals for improving funds statements. The Accounting Review (July): 398-405.

Corcoran, A. W. 1964. A simplified worksheet for the funds and cash-flow statements. N.A.A. Bulletin (September): 35-40 .

Corcoran, A. W. 1965. Simultaneous preparation of funds and cash flow statements. The Accounting Review (April): 440-448.

Cornaggia, K. J., G. V. Krishnan and C. Wang. 2017. Managerial ability and credit ratings. Contemporary Accounting Research 34(4): 2094-2122.

Costello, A. M. and R. Wittenberg-Moerman. 2011. The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports. Journal of Accounting Research (March): 97-136.

Cote, J. M. and C. K. Latham. 1999. The merchandising ratio: A comprehensive measure of working capital strategy. Issues in Accounting Education (May): 255-267.

Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.

Cotter, J. and I. Zimmer. 1995. Asset revaluations and assessment of borrowing capacity. Abacus 31(2): 136-151.

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Cozzolino, J. M. 1971. Optimal scheduling for investment of excess cash. Decision Sciences 2(3): 265-283.

Craig, J. D. 1962. Accounts receivable information for the credit department. N.A.A. Bulletin (July): 91-94.

Crites, S. E. 1970. Of men and money: The problem of the small business. Management Accounting (April): 14-16.

Cveykus, R. and E. Carter. 2006. Fix the process, not the people. Strategic Finance (July): 26-33. (Applying the "lean sigma" formula and kaizen to accounts payable).

Cyert, R. M., H. J. Davidson and G. L. Thompson. 1962. Estimation of the allowance for doubtful accounts by Markov chains. Management Science (April): 287-303.

Dambra, M., C. E. Wasley and J. S. Wu. 2013. Soft-talk management cash flow forecasts: Bias, quality, and stock price effects. Contemporary Accounting Research 30(2): 607-644.

Dambra, M. J. 2018. Stakeholder conflicts and cash flow shocks: Evidence from changes in ERISA pension funding rules. The Accounting Review (January): 131-159.

D'Amico, M. 1999. Predicting year-end cash. Management Accounting (January): 29-32.

Dang, H. and G. Partington. 2014. Rating migrations: The effect of history and time. Abacus 50(2): 174-202.

Dastoli, C. 2020. Covid-19 and cash flow management. Strategic Finance (June): 19-20.

Davis, C. E. and E. B. Davis. 2003. Garden Patch Foods: Analyzing the purchasing-through-payables process. Issues in Accounting Education (November): 369-383.

Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.

Davis, J. M. 1985. Cash flow model analysis: Buy the assumptions, not the investments. Appraisal Journal (April): 226-236.

Davis, M. W. 1973. Cash flow analysis for feedlot operations. Management Accounting (June): 38-41.

Davis, P. M. 1966. Marginal analysis of credit sales. The Accounting Review (January): 121-126.

Davis-Friday, P. Y and E. A. Gordon. 2005. Relative valuation roles of equity book value, net income, and cash flows during a macroeconomic shock: The case of Mexico and the 1944 currency crisis. Journal of International Accounting Research 4(1): 1-21.

Dayson, K. and P. Vik. 2014. Toward an architecture of microcredit regulation: The case of the European code of good conduct. Cost Management (March/April): 18-25.

De Swaan, J. C. 2020. Seeking Virtue in Finance: Contributing to Society in a Conflicted Industry. Cambridge University Press.

Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. Journal of Accounting and Economics (July): 3-42.

Dechow, P. M., S. A. Richardson and R. G. Sloan. 2008. The persistence and pricing of the cash component of earnings. Journal of Accounting Research (June): 537-566.

Dechow, P. M., S. P. Kothari and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics (27 May): 133-168.

Deeb, M. and E. Brown. 1990. Automating accounts payable at AMSCO. Management Accounting (January): 28-30.

DeFond, M. L. and M. Hung. 2003. An empirical analysis of analysts’ cash flow forecasts. Journal of Accounting and Economics (April): 73-100.

DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.

DeLaune, L. D., J. S. Rakow and K. C. Rakow. 2010. Teaching financial literacy in a co-curricular service-learning model. Journal of Accounting Education 28(2): 103-113.

DeMaagd, G. R. and J. K. White. 1985. Financing private capital with IDBs. Management Accounting (January): 49-52. (Industrial development bonds).

Demerjian, P. R. 2017. Uncertainty and debt covenants. Review of Accounting Studies 22(3): 1156-1197.

Demerjian, P. R. and E. L. Owens. 2016. Measuring the probability of financial covenant violation in private debt contracts. Journal of Accounting and Economics (April-May): 433-447.

Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).

Dempsey, M. 2014. The Modigliani and Miller propositions: The history of a failed foundation for corporate finance? Abacus 50(3): 279-295.

Deng, S., Y. Li, G. J. Lobo and P. Shao. 2018. Loan sales and borrowers accounting conservatism. Contemporary Accounting Research 35(2): 1166-1194.

Dennis, M. 1999. Credit and Collection Handbook. Prentice Hall Trade.

Deo, P. and C. Z. Liu. 2016. All cash is not created equal: Detecting fraudulent cash flows. Journal of Forensic & Investigative Accounting 8(2): 325-337.

Devore, P. S. 2005. LTC insurance for owners and executives. Journal of Accountancy (March): 53-56.

Dewing, A. S. 1922. Creditor's committee receiverships. Harvard Business Review (October): 31-43.

Dhaliwal, D., C. Hogan, R. Trezevant and M. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review (July): 1131-1156.

Dharan, B. G. 1987. The effect of sales and collection disclosures on cash flow forecasting and income smoothing. Contemporary Accounting Research 3(2): 445-459.

Dhungana, B. R. 2014. Financial and social performances of Nepalese microfinance institutions. Cost Management (May/June): 40-47.

Dichev, I. D. 2003. Discussion of “The Differential persistence of accruals and cash flows for future operating income versus future profitability”. Review of Accounting Studies 8(2-3): 245-250.

Dichev, I. D. 2021. Re-orienting the statement of cash flows around cash flows to equity holders. Abacus 57(3): 407-420.

Dickinson, V. 2011. Cash flow patterns as a proxy for firm life cycle. The Accounting Review (November): 1969-1994.

Dickerson, W. E. and J. W. Jones. 1931. Some observations on the statement of application of funds. The Accounting Review (December): 277-281.

Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.

Dillard, J. K. Yuthas and L. Baudot. 2016. Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance. International Journal of Accounting Information Systems (23): 14-27.

Ding, S., M. Liu and Z. Wu. 2016. Financial reporting quality and external debt financing constraints: The case of privately held firms. Abacus 52(3): 351-373.

Divine, K. 2006. Drive better customer service with interactive invoicing. Strategic Finance (February): 44-49.

Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.

Doggett, R. E. 1980. Managing working capital. Management Accounting (December): 19-20, 22, 24.

Donaldson, R. W. 1948. Control of accounts payable by punched card methods. N.A.C.A. Bulletin (November 1): 257-263.

Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.

Donohue, W. A. and E. Kaufman. 1963. Leveling cash flow through a mechanized receivable system. N.A.A. Bulletin (September): 51-56.

Dontoh, A., J. Ronen and B. Sarath. 2013. Financial statements insurance. Abacus 49(3): 269-307.

Douglas, L. G. 1987. The hidden danger in bond yields. Management Accounting (September): 51-54.

Doumpos, M. and C. Zopounidis. 2011. A multicriteria outranking modeling approach for credit rating. Decision Sciences 42(3): 721-742.

Dow, K. E., M. W. Watson and V. J. Shea. 2017. Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital. International Journal of Accounting Information Systems (25): 18-28.

Downes, J. F., T. Kang, S. Kim and C. Lee. 2019. Does the mandatory adoption of IFRS improve the association between accruals and cash flows? Evidence from accounting estimates. Accounting Horizons (March): 35-59.

Dragon, Y. T., F. Tian and H. Yan. 2015. Internal control quality and credit default swap spreads. Accounting Horizons (September): 603-629.

Drake, M. J. 1950. Reports for creditors. The Accounting Review (January): 58-62.

Drebin, A. R. 1964. "Cash-flowitis": Malady or syndrome? Journal of Accounting Research (Spring): 25-34.

Drew, J. 2017. Real talk about artificial intelligence and blockchain. Journal of Accountancy (July): 22-26, 28.

Drexel, S. R. 1993. Kelly's automated lockbox network. Management Accounting (July): 28-31.

Drtina, R. E. and J. A. Largay, III. 1985. Pitfalls in calculating cash flow from operations. The Accounting Review (April): 314-326.

Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.

Dugan, M. T., B. E. Gup and W. D. Samson. 1991. Teaching the statement of cash flows. Journal of Accounting Education 9(1): 33-52.

Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.

Dykeman, J. G. 2014. What's up with troubled debt restructuring? Strategic Finance (September): 33-39.

Dyreng, S. D., W. J. Mayew and K. Schipper. 2017. Evidence of manager intervention to avoid working capital deficits. Contemporary Accounting Research 34(2): 697-725.

Dzinkowski, R. 2013. The trouble with ratings. Strategic Finance (June): 53-57. (Credit rating agencies were key enablers of the financial meltdown).

Ecker, F. and K. Schipper. 2014. Discussion of "Analysts' cash flow forecasts and the decline of the accruals anomaly" and "Analysts' cash flow forecasts and accrual mispricing". Contemporary Accounting Research 31(4): 1171-1190.

Eckhardt, J. T., S. Shane and F. Delmar. 2006. Multistage selection and the financing of new ventures. Management Science (February): 220-232.

Edmonds, C. T., J. E. Edmonds and J. J. Maher. 2011. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 242-255.

Edwards, A., T. Kravet and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33(1): 44-77.

Edwards, G. E. 1957. Structure and services of the cash budget. N.A.A. Bulletin (November): 67-73.

Edwards, H. R. 1945. Streamlined billing. N.A.C.A. Bulletin (July 1): 994-1002.

Edwards, R. C. 1965. Radical surgery for the accounts payable processing - A case report. N.A.A. Bulletin (May): 53-57.

Einhorn, W. 2002. Are you having a credit crisis? Strategic Finance (July): 28-31.

Elder, R. G. 1968. A financial concept of working capital and its effects on accounting. Management Accounting (August): 23-26.

Elder, R. J., C. J. Janvrin and P. Caster. 2014. Peregrine - Twenty years of fraudulent cash balances. Issues in Accounting Education (May): 37-43.

El-Gazzar, S. and V. Pastena. 1991. Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements. Contemporary Accounting Research 8(1): 132-151.

Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.

Elliott, J. D. 1945. Customers' billing in an electric utility. N.A.C.A. Bulletin (November 1): 189-200.

Elliott, J. D. 1946. Accounts receivable in volume. N.A.C.A. Bulletin (March 1): 598-603.

Elliott, J. L. 1965. Preparation of cash-flow forecasts and funds statements. N.A.A. Bulletin (July): 55-61.

Elliott, W. L. 1976. Operational approach to cash management. Management Accounting (December): 20-26.

Engel, R. and B. Lyons. 2014. Trapped cash: When is a dollar not worth a dollar? Strategic Finance (April): 37-43.

Entwistle, G. and I. Bastiaansen. 2015. Variations in P/E: The price-earnings ratio is a simple calculation in theory, but it takes many forms in practice. Strategic Finance (November): 48-53.

Epstein, B. J., D. D. Dorrell and V. Varadarajan. 2017. The proof of cash should be king among forensic auditing techniques. Journal of Forensic & Investigative Accounting 9(2): 827-835.

Epstein, M. J. and M. L. Pava. 1992. How useful is the statement of cash flows? Management Accounting (July): 52-55.

Esposito, E. F. 2013. The cost of capital for middle-market companies: Using middle-market finance theory and Pepperdine Private Capital Markets Project. The CPA Journal (March): 53-56.

Esquire. 2016. The new rules of personal finance: How to spend, save, invest, and not waste any of your hard-earned tender. Esquire: The Money Issue (April): 87-101, 132.

Estrada, A. W., S. W. Martin and S. S. Wechsler. 1998. All aboard for the euro. Management Accounting (August): 37-41.

Everett, R. M. 1968. Accounting for exchange variation in local currency. Management Accounting (October): 15-17.

Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364.

Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.

Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.

Falsetta, D. and S. E. Kaplan. 2018. Discussion of The psychology of billing. Contemporary Accounting Research 35(3): 1455-1463.

Fang, X., Y. Li, B. Xin and W. Zhang. 2016. Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons (June): 277-303.

Feng, M. 2014. Discussion of "Evaluating cross-sectional forecasting models for implied cost of capital." Review of Accounting Studies 19(3): 1186-1190.

Fenton, E. D. Jr. and S. Gao. 2016. Commercial crime insurance for coverage of employee fraud. Journal of Forensic & Investigative Accounting 8(1): 18-28.

Fera, N. 1997. Using shareholder value to evaluate strategic choices. Management Accounting (November): 47-51. (Summary).

Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Ferrara, W. L. 1981. A cash flow model for the future. Management Accounting (June): 12-17.

Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.

Fetyko, D. F. and M. Patterson. 1983. How an oil company analyzes credit. Management Accounting (August): 30-34.

Files, R. and U. G. Gurun. 2018. Lenders response to peer and customer restatements. Contemporary Accounting Research 35(1): 464-493.

Findlay, M. C. and E. E. Williams. 1987. Toward a positive theory of corporate financial policy. Abacus 23(2): 107-121.

Finger, C. A. 2010. Using judgment to measure the allowance for doubtful accounts. Global Perspectives on Accounting Education (7): 9-17.

Fisher, L. 1970. The politics of impounded funds. Administrative Science Quarterly 15(3): 361-377.

Flanagan, E. J., A. J. Cataldo and A. M. Norkiewicz. 2018. Recover hidden cash flows: Stop cash leaks by avoiding procurement misconceptions and implementing 10 best practices to reduce costs from your supplier base. Strategic Finance (May): 46-53.

Florou, A. and U. Kosi. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies 20(4): 1407-1456.

Fornaro, J. M., C. D. Lange and R. J. Buttermitch. 2012. Accounting for troubled debt restructurings by debtors: Deleveraging during turbulent times. The CPA Journal (February): 17-25.

Forrester, D. A. R. 2000. Wilhelm Rieger and cash accounting: An essay in controversial ideas. Abacus 36(1): 108-121.

Fourcade, M. and K. Healy. 2013. Classification situations: Life-chances in the neoliberal era. Accounting, Organizations and Society 38(8): 559-572.

Fowler, G. C. 1977. Bad debt losses. Management Accounting (January): 26-28, 33.

Francis, R. N. 2011. Out-of-sample cash flow prediction and cash distributions to shareholders. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 1-9.

Francis, R. N. and P. Eason. 2012. Accruals and the naive out-of-sample prediction of operating cash flow. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 226-234.

Frankel, R. M. and Y. Sun. 2018. Predicting accruals based on cash-flow properties. The Accounting Review (September): 165-186.

Frederick, Z. H., G. Huckabee and S. Feimer. 2018. Cartel cash: Attacking the financial operations of the Mexican Drug Cartels. Journal of Forensic & Investigative Accounting 10(1): 56-72.

Fredrick, S. E. 1990. Tapping the hidden value of your assets. Management Accounting (March): 28-31, 34. (Related to sale leasebacks and using assets as loan collateral).

Freeman, M. 2016. Netclearance seeks foothold in mobile payments. The Atlanta Journal Constitution. (April 3): D3.

Freimuth, R. C. 1982. Cash management for smaller businesses: A new technique. Management Accounting (June): 58-60.

Freitas, L. P. 1973. Monitoring accounts receivable. Management Accounting (September): 18-21.

Fuller, R. L. and H. H. Seiffert. 1961. Cash balance control for short-term forecasting. N.A.A. Bulletin (August): 75-80.

Fullerton, R., S. F. Gunnell and R. C. Murray. 2013. Autoliv, Inc.: Using lean practices to improve the A/P reconciliation process. IMA Educational Case Journal 6(3): 1-5.

Gaffney, V. 1959. A small company billing procedure. N.A.A. Bulletin (March): 50.

Gaglio, M. 2014. Using life insurance for tax reduction and asset preservation. The CPA Journal (September): 64-66.

Gallinger, G. W. and A. J. Ifflander. 1986. Monitoring accounts receivable using variance analysis. Financial Management (Winter): 69-76.

Gan, H. and M. S. Park. 2017. CEO managerial ability and the marginal value of cash. Advances in Accounting: Incorporating Advances in International Accounting (38): 126-135.

Gannon, D. 2022. To achieve autonomous finance: CFOs need to adjust their thinking in three key ways before they'll be ready to fully embrace the set of technologies needed for autonomous finance. Strategic Finance (October): 28-35.

Gao, X. and Y. Jia. 2016. Internal control over financial reporting and the safeguarding of corporate resources: Evidence from the value of cash holdings. Contemporary Accounting Research 33(2): 783-814.

Gao, Y., M. khan and L. Tan. 2017. Further evidence on consequences of debt covenant violations. Contemporary Accounting Research 34(3): 1489-1521.

Gareis, A. L. 1921. Foreign-exchange arbitrage in joint accounts. Journal of Accountancy (May): 329-35.

Garland, R. F. 1970. Some simple shortcuts from revenue earned to cash-in-the-till. Management Accounting (March): 22-24.

Garrison, R. D., J. A. Weisel and A. J. Hart. 1997. Cut and deal new savings with procurement cards. Management Accounting (April): 16-18, 20-22.

Gassen, J. and R. U. Fulbier. 2015. Do creditors prefer smooth earnings? Evidence from European private firms. Journal of International Accounting Research 14(2): 151-180.

Gaver, J. J., E. E. Harris and S. M. Im. 2016. Determinants and consequences of nonprofit debt ratings. Accounting Horizons (September): 363-378.

Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs' Strategic Finance (October): 34-39.

Geijsbeek, J. B. 1921. Sufficiency of vouchers. Journal of Accountancy (August): 101-112.

Geisinger, R. N. 1959. Payroll without reconciliation through color-of-check accounts. N.A.A. Bulletin (January): 20-22.

Geisler, G. G. 2006. The best use of spare cash. Journal of Accountancy (September): 41-43.

Gentzel, R. L. and M. A. Swepston. 1988. The cardinal difference in cash management. Management Accounting (February): 42-47.

Georgieva, D. and J. Parkinson. 2018. A case study: Engineering Architecture & Construction Inc. Cost Management (May/June): 17-28. (Problem collecting accounts receivables).

Gerstenberg, C. W. 1912. Maker of check not chargeable with determination of identity of payees. Journal of Accountancy (February): 156-160.

Geurts, W. T. 1985. A simple way to account for loss reserves for loan receivables. Management Accounting (April): 66-69.

Ghoul, S. E., O. Guedhami, J. A. Pittman and S. Rizeanu. 2016. Cross-country evidence on the importance of auditor choice to corporate debt maturity. Contemporary Accounting Research 33(2): 718-751.

Giacomino, D. E. and D. E. Mielke. 1988. Using the statement of cash flows to analyze corporate performance. Management Accounting (May): 54-57.

Giedt, J. Z. 2018. Modelling receivables and deferred revenues to detect revenue management. Abacus 54(2): 181-209.

Gigler, F., C. Kanodia and R. Venugoplan. 2007. Assessing the information content of mark-to-market accounting with mixed attributes: The case of cash flow hedges. Journal of Accounting Research (May): 257-276.

Gigler, F., C. Kanodia, H. Sapra and R. Venugopalan. 2009. Accounting conservatism and the efficiency of debt contracts. Journal of Accounting Research (June): 767-797.

Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.

Giordano, R. J. 1973. Controlling accounts payable. Management Accounting (May): 34-36.

Girgis, N. M. 1968. Optimal cash balance levels. Management Science (November): 130-140.

Gissel, J. L. 2014. Fraud examination case: Crafty cash theft? Issues in Accounting Education (May): 14-36.

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).

Givoly, D., C. Hayn and S. Katz. 2017. The changing relevance of accounting information to debt holders over time. Review of Accounting Studies 22(1): 64-108.

Glasserman, P. and J. Li. 2005. Importance sampling for portfolio credit risk. Management Science (November): 1643-1656.

Goh, B. W., C. Y. Lim, G. J. Lobo and Y. H. Tong. 2017. Conditional conservatism and debt versus equity financing. Contemporary Accounting Research 34(1): 216-251.

Gombola, M. J. and J. E. Ketz. 1983. A note on cash flow and classification patterns of financial ratios. The Accounting Review (January): 105-114.

Gonzalez-Sanchez, M. 2018. Effects of IFRS-13 on the relevance of fair value adjusted by credit risk: Evidence from Europe. Advances in Accounting: Incorporating Advances in International Accounting (40): 89-97.

Goodman, E. A. 2003. Before you invest in venture capital. Strategic Finance (December): 20-23.

Gordon, D. 1954. Daily cash reports to aid control in retailing. N.A.C.A. Bulletin (April): 990-1004.

Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.

Gordon, E. A., E. Henry, B. N. Jorgensen and C. L. Linthicum. 2017. Flexibility in cash-flow classifications under IFRS: Determinants and consequences. Review of Accounting Studies 22(2): 839-872.

Gordon, E. A., K. A. Petruska and M. Yu. 2014. Do analysts' cash flow forecasts mitigate the accrual anomaly? International evidence. Journal of International Accounting Research 13(1): 61-90.

Gordon, L. A. and M. M. Hamer. 1988. Rates of return and cash flow profiles: An extension. The Accounting Review (July): 514-521.

Gordy, M. B. and S. Willemann. 2012. Constant proportion debt obligations: A postmortem analysis of rating models. Management Science (March): 476-492.

Gore, A. K. 2009. Why do cities hoard cash? Determinants and implications of municipal cash holdings. The Accounting Review (January): 183-207.

Gotthilf, D. L. 1966. Prescription pre-billing. Management Accounting (September): 27-33.

Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts. Accounting, Organizations and Society 5(4): 383-392.

Govoly, D., C. Hayn and R. Lehavy. 2009. The quality of analysts' cash flow forecasts. The Accounting Review (November): 1877-1911.

Goyal, M. K. 2004. A survey on popularity of the direct method of cashflow reporting. Journal of Applied Management Accounting Research (Summer): 41-52.

Grace, M. F. and J. T. Leverty. 2010. Political cost incentives for managing the property-liability insurer loss reserve. Journal of Accounting Research (March): 21-49.

Graeca, R. 1952. Making light work of accounts payable. N.A.C.A. Bulletin (March): 861-863.

Graham, R. C. and G. R. Chrobuck. 2001. Understanding and managing receivables on U.S. government contracts. Management Accounting Quarterly (Summer): 3-11.

Gray, D. 1984. Corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Autumn): 760-764.

Gray, D. 2015. Chip cards: Are consumers ready? Strategic Finance (May): 56-61.

Greeley, H. D. 1928. Use and occupancy insurance. N.A.C.A Bulletin (November 15): 293-319.

Green, J., H. Louis and J. Sani. 2022. Intangible investments, scaling, and the trend in the accrual-cash flow association. Journal of Accounting Research (September): 1551-1582.

Greene, R. E. 1976. Obtaining bank credit. Management Accounting (April): 37-39.

Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital: 'Initial coin offerings' let companies raise money without ceding control. The Washington Post (December 4): A13. (Note).

Gregory, A. 1985. Appraising the effects of different financing methods. Management Accounting UK (November): 40-43.

Gregory, H. E. 1930. The current ratio a function of two variables. The Accounting Review (September): 254-256.

Greiner, A. J. 2017. An examination of real activities management and corporate cash holdings. Advances in Accounting: Incorporating Advances in International Accounting (39): 79-90.

Griffin, J. J. 1959. Quicker banking of collections through regional lock box procedure. N.A.A. Bulletin (January): 66-68.

Griffin, P. A., D. H. Lont and K. McClune. 2014. Insightful insiders? Insider trading and stock return around debt covenant violation disclosures. Abacus 50(2): 117-145.

Griffing, J. H. and L. M. Cooper. 1997. "Refinancing" businesses and investments with bankruptcy. Management Accounting (February): 52-54, 56-57.

Griswold, J. A. 1955. Cash Flow Through a Business. Amos Turk Schol of Business Administration.

Gross, A., J. Hemker, J. Hoelscher and B. Reed. 2017. The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued. Journal of Accounting Education (39): 48-54.

Grove, H. and L. Victoravich. 2014. Longtop Financial Technologies Ltd. phony cash from IPO onward? Journal of Forensic & Investigative Accounting 6(3): 171-188.

Guenther, D. A., K. Njoroge and B. M. Williams. 2020. Allocation of internal cash flow when firms pay less tax. The Accounting Review (September): 185-210.

Gul, F. A. 1987. The effects of uncertainty reporting on lending officers' perceptions of risk and additional information required. Abacus 23(2): 172-179.

Gul, F. A. and J. S. L. Tsui. 1997. A test of the free cash flow and debt monitoring hypotheses: Evidence from audit pricing. Journal of Accounting and Economics (15 December): 219-237.

Guldig, J. F. 1983. Redesigning accounts payable. Management Accounting (September): 42-46.

Gullapalli, S. M. 1979. Simulating a cash budget for a small manufacturer. Management Accounting (November): 25-29.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (May): 321-348.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (June): 420-431.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (July): 31-41.

Gupta, M., R. Palmer and C. Sprenger. 2007. Purchasing card use in North America: Past, present, and future. Cost Management (January/February): 22-28.

Guragai, B., P. Hutchison and M. Farris. 2019. Cash-to-cash (C2C) length: Insights on present and future profitability and liquidity. Advances in Management Accounting (31): 133-151.

Gustafson, G. A. 1963. Working paper for preparation of cash-flow statement. The Accounting Review (January): 160-167.

Gynther, M. M. 1968. Future growth aspects of the cash flow computation. The Accounting Review (October): 706-718.

Ha, J. 2019. Agency costs of free cash flow and conditional conservatism. Advances in Accounting: Incorporating Advances in International Accounting (46): 100417.

Haber, J. and K. Wallace. 2017. Preparing the statement of cash flows using the direct method: Illustrating a simpler approach. The CPA Journal (April): 52-55.

Habib, A. 2008. Corporate transparency, financial development and the allocation of capital: Empirical evidence. Abacus 44(1): 1-21.

Hager, H. C. 1976. Cash management and the cash cycle. Management Accounting (March): 19-21.

Hagerty, J. E. 1907. Commercial Credit. Journal of Accountancy (April): 429-437.

Hagerty, J. E. 1907. History of the National Credit Men's Association. Journal of Accountancy (November): 44-56.

Hagerty, J. E. 1907. Mercantile agencies. Journal of Accountancy (August): 261-271.

Hagerty, J. E. 1907. The credit man. Journal of Accountancy (June): 112-121.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hales, J. and S. F. Orpurt. 2013. A review of academic research on the reporting of cash flows from operations. Accounting Horizons (September): 539-578.

Hallman, N. and I. K. Khurana. 2015. State pension liabilities and credit assessments. Accounting Horizons (December): 943-967.

Ham, C. and K. Koharki. 2016. The association between corporate general counsel and firm credit risk. Journal of Accounting and Economics (April-May): 274-293.

Hamel, G. and G. Getz. 2004. Funding growth in a age of austerity. Harvard Business Review (July/August): 76-84. (Five ways to innovate on the cheap).

Handy, C. B. 1974. The conversion option: A proposed method of valuation. Management Accounting (June): 38-42.

Handy, G. R. and R. Perritt. 1976. Account monitoring and cash management. Management Accounting (September): 29-31.

Hanes, D. R., B. M. Porco and J. C. Thibodeau. 2014. Simply Soups Inc.: A teaching case designed to integrate the electronic cash confirmation process into the auditing curriculum. Issues in Accounting Education (May): 44-63.

Hanlon, M., E. L. Maydew and D. Saavedra. 2017. The taxman cometh: Does tax uncertainty affect corporate cash holdings? Review of Accounting Studies 22(3): 1198-1228.

Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).

Hansen, V. J., S. B. Jackson, T. J. Schaefer and B. W. Stewart. 2018. The psychology of billing. Contemporary Accounting Research 35(3): 1430-1454.

Hardy, J. W. 1984. Financing with R&D partnerships reduces risk. Management Accounting (January): 56-59.

Harrison, D. S. 2003. Business valuation made simple: It's all about cash. Strategic Finance (February): 44-48.

Hartarska, V., D. Nadolnyak and X. Shen. 2012. Social performance and cost-minimizing MFI size. Cost Management (September/October): 20-28. ("This article develops a model to identify the optimal MFI size by taking into account both the outreach and the sustainability aspects of MFI performance." MFI refers to microfinance institution).

Hartgraves, A. L. and W. C. Tuthill. 1986. How cash flow reporting should be changed. Management Accounting (April): 41-45.

Hartman, B. P. and D. C. Smith. 1979. Improving credit collection response. Management Accounting (August): 18-21.

Hartman, B. P. and J. F. Cheleno. 1979. Estimating profit and cash flow for a new funeral home. Management Accounting (November): 35-38.

Hartman, B. P., D. Laxton and W. Walvoord. 1977. A look at employee stock ownership plans as financing tools. Management Accounting (March): 23-28.

Hartman, E. W. 1942. A simple hand-posted voucher register system. N.A.C.A. Bulletin (January 1): 589-598.

Harvard Business Review. 1924. Decentralization of credit and collection control. Harvard Business Review (January): 240-241.

Harvard Business Review. 1925. Case studies in business: Character of management as a basis for obtaining bank credit. Harvard Business Review (July): 481-485.

Harvard Business Review. 1925. Case studies in business: Current position as basis for credit. Harvard Business Review (July): 497-501.

Harvard Business Review. 1926. Case studies in business: Investment of surplus funds. Harvard Business Review (July): 488-494.

Harvard Business Review. 1927. Case studies in business: A problem in cash discount. Harvard Business Review (October): 110-113.

Harvard Business Review. 1927. Case studies in business: Judging the value of commercial paper. Harvard Business Review (July): 468-481.

Harvard Business Review. 1928. Case studies in business. Financing instalment sales. Harvard Business Review (July): 487-493.

Harvard Business Review. 1928. Case studies in business. Rotation billing. Harvard Business Review (July): 477-487.

Harvard Business Review. 1928. Case studies in business. The selection of a bank. Harvard Business Review (April): 351-359.

Harvard Business Review. 1929. Case studies in business: The selection of security for financing automobile dealers' purchases. Harvard Business Review (April): 357-362.

Harvard Business Review. 2015. The birth of modern commercial credit. Harvard Business Review (January/February): 32-33.

Harvard Business Review. 2017. Rethinking crowdsourcing. Harvard Business Review (November/December): 20-22.

Harvard Business Review. 2020. Cash is still king. Harvard Business Review (January/February): 30.

Haskins, M. E. and R. N. Holt. 1986. A cash flow approach to the statement of changes in financial position. Journal of Accounting Education 4(2): 97-106.

Hasz, T. W. and J. L. Boockholdt. 1983. How Houston Lighting & Power applied DDP. Management Accounting (March): 56-59. (An accounts payable system).

Haw, I., J. J. Lee and W. Lee. 2014. Debt financing and accounting conservatism in private firms. Contemporary Accounting Research 31(4): 1220-1259.

Hawes, R. K. 1983. Financial futures: Today's cash management alternatives. Management Accounting (December): 26-28.

Heath, J. Jr. 1971. Optimizing cash flow and tax benefits in new plant construction. Management Accounting (March): 35-38.

Heidkamp, M. M. 1991. Reaping the benefits of financial EDI. Management Accounting (May): 39-43.

Heilman, E. A. 1933. Comments and questions on the use of ratios. The Accounting Review (September): 246-247.

Heinrichs, N., D. Hess, C. Homburg, M. Lorenz and S. Sievers. 2013. Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions. Contemporary Accounting Research 30(1): 42-79.

Henderson, S. and G. Peirson. 1980. A note on the current cash equivalent of liabilities. Abacus 16(1): 61-66.

Hes, T. 2014. A global collateral system for microfinance sector. Cost Management (March/April): 26-36.

Hewitt, L. A. 1966. Appraising the firm's collection policy. Management Accounting (March): 34-39.

Hewitt, M. 2009. Improving investors' forecast accuracy when operating cash flows and accruals are differentially persistent. The Accounting Review (November): 1913-1931.

Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.

Hill, J. H. 1920. Information desired by the banker. Journal of Accountancy (November): 338-343.

Hobbs, J. B. 1966. Double-entry and working capital analysis. The Accounting Review (October): 763-767.

Hodder, L., P. E. Hopkins and D. A. Wood. 2008. The effects of financial statement and informational complexity on analysts' cash flow forecasts. The Accounting Review (July): 915-956.

Hodge, F. D., P. E. Hopkins and D. A. Wood. 2010. The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research 27(1): 101-133.

Hoffelder, K. 2012. "Flush with Cash" has new meaning. CFO (June): 18-19.

Hoitash, R., U. Hoitash and A. C. Kurt. 2016. Do accountants make better chief financial officers? Journal of Accounting and Economics (April-May): 414-432.

Holder-Webb, L. and D. S. Sharma. 2010. The effect of governance on credit decisions and perceptions of reporting reliability. Behavioral Research In Accounting 22(1): 1-20.

Holland, M. L. and L. G. Weld. 2009. Cancellation of debt income can be a surprise for the borrower. The CPA Journal (August): 52-55.

Hollie, D. and S. Yu. 2021. An examination of accounting and auditing enforcement releases and restatements related to the statement of cash flows. Journal of Forensic & Investigative Accounting 13(2): 349-361.

Holmen, J., D. Knutson and D. Shanholtzer. 1990. A cash flow cost-volume-profit model. Journal of Accounting Education 8(2): 263-269.

Holmquist, G. W. 1965. Automation streamlines sales order writing and invoicing. Management Accounting (December): 58-60.

Holt, T. and P. Poznanski. 2005. No privacy in bankruptcy. Journal of Accountancy (November): 61-63.

Hong, H. A., J. Kim and M. Welker. 2017. Divergence of cash flow and voting rights, opacity, and stock price crash risk: International evidence. Journal of Accounting Research (December): 1167-1212.

Hong, H. A., M. Hung and J. Zhang. 2016. The use of debt covenants worldwide: Institutional determinants and implications on financial reporting. Contemporary Accounting Research 33(2): 644-681.

Hope, O. 2015. Discussion of Do creditors prefer smooth earnings? Evidence from European private firms. Journal of International Accounting Research 14(2): 181-184.

Horn, J. F. 1931. An application of equipment for accounts payable control and department distribution. N.A.C.A Bulletin Section II (December 1).

Hornyak, S. 1999. The big e-payback. Management Accounting (February): 22-26. (E-procurement).

Horvitz, P. M. and R. R. Pettit. 1984. Problems in Financing Small Business. JAI Press.

Hough, E. L. 1962. Making management collection-conscious. N.A.A. Bulletin (December): 52.

Houston, A. L. Jr. and C. O. Houston. 1991. The changing use of preferred stock. Management Accounting (December): 47-49.

Hovey, D. F. 1986. Memo to FASB: A cash flow statement suggestion. Management Accounting (November): 63-64, 66-67.

Howe, J. T. 1983. Managing accounts receivable effectively. Management Accounting (August): 35-38.

Howorth, C. and P. Westhead. 2003. The focus of working capital management in UK small firms. Management Accounting Research (June): 94-111.

Hribar, P. and N. Yehuda. 2015. The mispricing of cash flows and accruals at different life-cycle stages. Contemporary Accounting Research 32(3): 1053-1072.

Hu, G., J. Z. Xiao and Y. Zhen. 2022. The effect of dialect sharing on corporate cash holdings in China. Abacus 58(3): 393-431.

Hubbard, C. L. 1975. On-going control of cash and income. Management Accounting (August): 20-24.

Hudson, D. and J. Brunsman. 2017. What CPAs need to know about cyber insurance. The CPA Journal (March): 22-29.

Huebner, S. S. 1927. New uses of insurance. N.A.C.A Bulletin (April 1): 694-712.

Huefner, R. J. 2011. A guide to integrating revenue management and capacity analysis. Management Accounting Quarterly (Fall): 40-46.

Huefner, R. J. 2014. An introduction to revenue management. The CPA Journal (June): 16-21.

Huefner, R. J. 2016. Collecting life insurance: A cautionary tale. The CPA Journal (September): 10-11.

Huefner, R. J., J. E. Ketz and J. A. Largay III. 1989. Foreign currency translation and the cash flow statement. Accounting Horizons (June): 66-75.

Hui, K. W., K. K. Nelson and P. E. Yeung. 2016. On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals. Journal of Accounting and Economics (February): 185-202.

Hull, J. 1990. Monitoring a company's operating cash flow using variance analysis. Accounting Horizons (September): 50-57.

Hunter, R. L., G. M. Cunningham and T. G. Evans. 1979. Are multinational liquidity models worth the cost? Management Accounting (December): 51-56.

Hurt, S. 2003. Why automate payables and receivables? Strategic Finance (April): 33-35.

Hutchison, P. D., M. T. Farris and G. M. Fleischman. 2009. Supply chain cash-to-cash: A strategy for the 21st century. Strategic Finance (July): 41-48.

Hutton, A. P. 2017. Discussion of "Aggregate margin debt and the divergence of price from accounting fundamentals". Contemporary Accounting Research 34(3): 1446-1452.

Hyman, M. E. 2004. The Power of Global Capital: New International Rules-New Global Risks. South-Western Educational Publishing.

Iansiti, M. and K. R. Lakhani. 2017. The blockchain revolution. Harvard Business Review (March/April): 20.

Iansiti, M. and K. R. Lakhani. 2017. The truth about blockchain: It will take years to transform business, but the journey begins now. Harvard Business Review (January/February): 118-127.

Imhof, M. J. and S. E. Seavey. 2018. How investors value cash and cash flows when managers commit to providing earnings forecasts. Advances in Accounting: Incorporating Advances in International Accounting (41): 74-87.

Ingram, R. W. and T. A. Lee. 1997. Information provided by accrual and cash-flow measures of operating activities. Abacus 33(2): 168-185.

Institute of Management Accountants. 1990. Understanding Financial Instruments. Institute of Management Accountants.

Irvin, M. K. 1962. Accounts payable on punched cards - Handling an exception. N.A.A. Bulletin (February): 74.

Ismail, B. E. 1987. Some time series properties of corporate cash recovery rates. Contemporary Accounting Research 4(1): 76-88.

Ismail, B. E. and M. K. Kim. 1989. On the association of cash flow variables with market risk: Further evidence. The Accounting Review (January): 125-136.

Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Discusses the Cash flow ROI, EVA, Balanced scorecard etc.). (Summary).

Ivancevich, D. M., S. H. Ivancevich and D. R. Hermanson. 2012. Material weaknesses in internal control related to the statement of cash flows. The CPA Journal (December): 29-33.

Iverson, G. 2004. Does your company need a workout? Strategic Finance (September): 51-53. (Steps to the workout process for reorganization and avoiding Chapter 11).

Jablonsky, S. F. and N. P. Barsky. 2001. The Manager's Guide to Financial Analysis. John Wiley & Sons.

Jackson, C. W. and D. M. Jackson. 2020. ASU 2016-15 and GAAP treatment of securitization-related cash flows: Catching up to the fast-moving financial sector. The CPA Journal (January): 14-16.

Jackson, S. B. and X. Liu. 2010. The allowance for uncollectible accounts, conservatism, and earnings management. Journal of Accounting Research (June): 565-601.

Jayaraman, S. 2008. Earnings volatility, cash flow volatility, and informed trading. Journal of Accounting Research (September): 809-851.

Jeffery, C. A. 2009. The Strategic Treasurer: A Partnership for corporate Growth. Wiley.

Jenkinson, T., W. R. Landsman, B. R. Rountree and K. Soonawalla. 2020. Private equity net asset values and future cash flows. The Accounting Review (January): 191-210.

Jennings, R. 1986. Discussion of the association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 134-137.

Jennings, R. M. 1960. An algebraic model for working capital. The Accounting Review (April): 316-317.

Jennings, R. M. 1964. Prepayals - A flow simulation. The Accounting Review (January): 172-173.

Jennings, R. M. 1966. Installment interest computations - True and quoted. The Accounting Review (April): 333-335.

Jeppson, N. H., J. A. Ruddy and D. F. Salerno. 2016. The statement of cash flows and the direct method of presentation. Management Accounting Quarterly (Spring): 1-9.

Jiang, J. X. 2008. Beating earnings benchmarks and the cost of debt. The Accounting Review (March): 377-416.

Jiang, L. and H. Zhou. 2017. The role of audit verification in debt contracting: Evidence from covenant violations. Review of Accounting Studies 22(1): 469-501.

Jiang, X., C. Kanodia and G. Zhang. 2023. Reporting of investment expenditure: Should it be aggregated with operating cash flows? The Accounting Review (July): 167-190.

John, C. 1959. Standards for clerical activities - Example of a billing section. N.A.A. Bulletin (July): 35-43.

Johns, C. M. 1971. Credit information: A management tool. Management Accounting (September): 27-30.

Johnson, B. E. 1994. The ascent of the cash flow statement. Journal of Accounting Education 12(4): 375-383.

Johnson, E. 1950. Working capital yields to budgetary control. N.A.C.A. Bulletin (July): 1333-1346.

Johnson, E. K. 1944. Establishing control of billing and shop orders. N.A.C.A. Bulletin (June 15): 1108-1116.

Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823.

Johnson, G. L. 1966. Funds-flow equations. The Accounting Review (July): 510-517.

Johnson, O. K. Jr. 1958. How to help your bank to help you. N.A.A. Bulletin (August): 36.

Jones, E., H. Li and O. Adamolekun. 2022. Excess cash holdings, stock returns, and investment organicity: Evidence from UK investment announcements. Abacus 58(4): 603-647.

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Jones, R. G. Jr. 1979. Analyzing initial and growth financing for small businesses. Management Accounting (November): 30-34, 38.

Jones, R. H. 1973. The challenge of capital attraction. Management Accounting (June): 52-53, 58.

Jones S. 2016. A cash flow based model of corporate bankruptcy in Australia. Journal of Applied Management Accounting Research (Winter).

Jones, S. 2017. Editorial: Current issues and controversies in real estate finance. Abacus 53(3): 299-303.

Jones, S. 2017. Corporate bankruptcy prediction: A high dimensional analysis. Review of Accounting Studies 22(3): 1366-1422.

Jones, S. and L. Widjaja. 1998. The decision relevance of cash-flow information: A note. Abacus 34(2): 204-219.

Jordan, W. L. 1932. Cash procedure for branch houses. N.A.C.A Bulletin (July 15): 1523-1526.

Jorion, P., C. Shi and S. Zhang. 2009. Tightening credit standards: The role of accounting quality. Review of Accounting Studies 14(1): 123-160.

Journal of Accountancy. 1906. Doctoring the currency. Journal of Accountancy (December): 143-145.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1912. Some recent tendencies in corporate finance. Journal of Accountancy (June): 431-433.

Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.

Journal of Accounting Research. 1968. Corrigenda: Discounted cash flow in historical perspective. Journal of Accounting Research (Autumn): Unnumbered.

Joyce, Y. 2014. Knowledge mandates in the state-profession dynamic: A study of the British insolvency profession. Accounting, Organizations and Society 39(8): 590-614.

Jung, B., N. Soderstrom and Y. S. Yang. 2013. Earnings smoothing activities of firms to manage credit ratings. Contemporary Accounting Research 30(2): 645-676.

Kaiser, K. and S. D. Young. 2009. Need cash? Look inside your company. Harvard Business Review (May): 64-71.

Kalkbrenner, K. K., W. C. Kremer and D. D. Smith. 1989. Why managers need three bottom lines. Management Accounting (July): 21-25. (Cash, profit, and return on assets).

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kamat, A. 2014. Measurement of loans and origination fees. The CPA Journal (September): 22-27.

Kang, B. 2014. Managing the strategic finance gap. Strategic Finance (February): 42-48.

Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.

Kapanowski, G. 2018. How finance can destroy company value. Cost Management (March/April): 42-47.

Kashmeri, S. A. 2001. EURO conversion: Chaos for North American companies? Strategic Finance (September): 38-42.

Kaskinen, J. 2007. Seeking best practices in accountants payable. Strategic Finance (March): 46-51.

Kastantin, J. T. 1986. Revolving credit: Not just for the Fortune 500. Management Accounting (August): 50-53.

Katz, D. M. 2010. Captains of Capex: Some companies have outpaced the field in capital investment even as they've kept the cash flowing. What are their secrets? CFO (September): 34-40 .

Katz, D. M. 2010. Is your broker mediocre? CFO (March): 31-33 .

Katz, D. M. 2010. Working it out: The recession triggered a meltdown in working capital performance, but also inspired numerous efforts to improve. Will they last? CFO (June): 36-43.

Katz, D. M. 2011. "Buybacks set the bar." What's a cash-rich company to do? Many companies struggle with that question, but Aon has no doubts. CFO (March): 42-44.

Katz, D. M. 2011. Easing the squeeze: As sales revive and coffers swell, companies seem less intent on wringing cash out of working capital. CFO (July/August): 44-51.

Keating, E. K., L. M. Parsons and A. A. Roberts. 2008. Misreporting fundraising: How do nonprofit organizations account for telemarketing campaigns? The Accounting Review (March): 417-446.

Keiser, A. A. 1935. Mechanical check writing. N.A.C.A Bulletin (October 1): 148-155.

Kelley, E. H. 1985. Toward better collections. Management Accounting (September): 30-34.

Kent, R. and J. Birt. 2021. IAS 7 and value relevance: The direct method versus the indirect method. Review of Accounting Studies 26(4): 1532-1586. (Circumstances where the direct method statement of cash flows provides more value relevant information).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Covering risks through property/casualty insurance. The CPA Journal (September): 66-70.

Ketz, J. E. 2016. Free cash flow and business combinations. The CPA Journal (November): 48-53.

Khan, S. and A. Ashta. 2012. Cost control in microfinance: Lessons from ASA. Cost Management (January/February): 5-22.

Khumawala, S. B. 2011. Households as Corporate Firms: An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting, Econometric Society Monographs by Krislert Samphantharak, Robert M. Townsend. The Accounting Review (July): 1477-1480.

Kiechle, D. and N. Lampenius. 2012. Inflation and the constant growth model: Reconciling the literature. Abacus 48(4): 518-538.

Kieffer, P. B. 2016. Why business insurance is a critical component of an estate plan. The CPA Journal (December): 50-53.

Kim, J., J. J. Lee and J. C. Park. 2015. Audit quality and the market value of cash holdings: the case of office-level auditor industry specialization. Auditing: A Journal of Practice & Theory 34(2): 27-57.

Kim, J. H. and Y. J. Kim. 2017. Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly. Accounting Horizons (March): 1-22.

Kim, K. J. and M. M. K. Fleming. 1989. Where did the cash go? Management Accounting (July): 39-43. (Related to preventing small business employee theft).

Kim, M. and W. Kross. 2005. The ability of earnings to predict future operating cash flows has been increasing-not decreasing. Journal of Accounting Research (December): 753-780.

Kim, S., P. Kraft and S. G. Ryan. 2013. Financial statement comparability and credit risk. Review of Accounting Studies 18(3): 783-823.

Kim, S. H., S. H. Kim and K. A. Kim. 2001. Global Corporate Finance: Text and Cases. Blackwell Publishing.

King, A. M. 1968. The choice of a foreign exchange rate. Management Accounting (April): 11-13.

Kipp, D. D. 1961. Take all discounts - For profit. N.A.A. Bulletin (June): 52.

Klein, J. J. 1911. The development of mercantile instruments of credit in the United States. Journal of Accountancy (December): 594-607.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States. Journal of Accountancy (January): 44-50.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (March): 207-217.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (February): 122-132.

Klein, R. B. 1972. Inter-country purchasing power index numbers. Management Accounting (August): 28-32.

Knapp, M. C. and C. A. Knapp. 2014. Duplicity and diligence: An ethical forensic case study of international espionage. Journal of Forensic & Investigative Accounting 6(1): 272-283.

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knight, L. G. and R. A. Knight. 1991. Real estate mortgage investment conduits: Mortgage vehicles for the 1990s. Accounting Horizons (June): 55-63.

Knight, L. G. and R. A. Knight. 2012. Foreign currency strategies can produce unforeseen tax consequences. The CPA Journal (August): 42-47.

Kocakulah, M. C. and A. David Austill. 2017. Measuring commercial loan profitability using activity-based costing at a regional bank. Cost Management (September/October): 19-31.

Kochanek, R. F. and C. T. Norgaard. 1988. Analyzing the components of operating cash flow: The Charter Company. Accounting Horizons (March): 58-66.

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Kosloske, R. A. 1952. A pattern for substantiating quantity discounts. N.A.C.A. Bulletin (December): 479-489.

Krebs, W. S., T. H. Sanders and F. H. Elwell. 1926. Purchases discounts. The Accounting Review (March): 9-17.

Krehbiel, T. C., J. E. Eighme and P. G. Cottell. 2010. Morgan Systems, Inc.: Application of Six Sigma to the finance function. Journal of Accounting Education 27(2): 104-123.

Krom, C. L. 2013. Islamic banking and finance: Understanding the basics. The CPA Journal (January): 56-59.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Kuang, Y. F. and B. Qin. 2013. Credit ratings and CEO risk-taking incentives. Contemporary Accounting Research 30(4): 1524-1559.

Kubick, T. R. and G. B. Lockhart. 2017. Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting: Incorporating Advances in International Accounting (36): 50-57.

Kujawa, D. 1971. A banker's approach to business loans. Management Accounting (June): 24-27.

Kumar, K. R. and G. V. Krishnan. 2008. The value-relevance of cash flows and accruals: The role of investment opportunities. The Accounting Review (July): 997-1081.

Kumaraguruparan, C. 2000. A million saved is a million earned: "ERS" saves time and money. Strategic Finance (September): 68-73. (Evaluated receipts settlement).

Kwang, C. and A. Slavin. 1965. The mathematical unity of funds-flow analyses. N.A.A. Bulletin (January): 49-56.

Kyd, C. W. 1981. Managing the financial demands of growth. Management Accounting (December): 33-35, 38-41.

A-K  |  L-Z