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MANAGEMENT AND ACCOUNTING WEB |
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Cash & Credit Related Bibliography |
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. (JSTOR link).
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. (JSTOR link).
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.
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. (JSTOR link).
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.
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.
Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627. (JSTOR link).
Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79. (JSTOR link).
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.
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.
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.
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. (JSTOR link).
Bailey, C. D. 2004. An unusual cash control procedure. Journal of Accounting Education 22(2): 119-129.
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.
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.
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. (JSTOR link).
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. (JSTOR link).
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.
Bechtel, R. C. 1963. Electronic billing at Bell Telephone. N.A.A. Bulletin (August): 55-61.
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. (JSTOR link).
Benishay, H. 1966. Managerial controls of accounts receivable: A reply. Journal of Accounting Research (Spring): 131-132. (JSTOR link).
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. Google eBook.
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. (JSTOR link).
Berry, F. T. Jr. 1967. When is quantity buying a bargain? Management Accounting (February): 21-22.
Besley, S. and E. F. Brigham. 2008. Principles of Finance, 4th Edition. South-Western College Pub.
Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.
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. (JSTOR link).
Birchard, B. 1994. Mastering the new metrics. CFO (October): 30-38. (Includes a discussion of the CFROI or Cash flow ROI, EVA etc.).
Management Science (March): 487-505.
Blood, W. J. 1961. Measuring the profitability of extended credit transactions. N.A.A. Bulletin (March): 25-32.
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. (JSTOR link).
Bowen, R. L. Jr. 1966. Application of margin rates to credit analysis. Management Accounting (November): 26-31.
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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.
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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. (JSTOR link).
Bracken, R. and A. G. Volkan. 1988. Cash flows: A new reporting format for turbulent times. Management Accounting (January): 38-41.
Bragg, S. M. 2010. Treasury Management: The Practitioner's Guide. Wiley.
Brewer, L. W. 1979. Determining revenue requirements for regulated utilities. Management Accounting (September): 41-44, 57.
Brigham, E. F. and J. F. Houston. 2003. Fundamentals of Financial Management. South-Western.
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.
Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.
Burckhardt, G. H. 1959. Control of cash payroll and unclaimed wages. N.A.A. Bulletin (April): 58-59.
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Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277. (JSTOR link).
Burrows, H. F. 1942. Streamlining the accountants receivable record. N.A.C.A. Bulletin (September 15): 64-69.
Byrnes, T. W. 1944. The bank reconcilement. The Accounting Review (July): 300-301. (JSTOR link).
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.
Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115. (JSTOR link).
Carson, A. B. 1965. Cash movement: The heart of income measurement. The Accounting Review (April): 334-337. (JSTOR link).
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. (JSTOR link).
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.
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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. (JSTOR link).
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, 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.
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.
Cirz, R. T. and M. S. Sorich. 1987. Developing a better cash flow projection. Appraisal Journal (January): 19-24.
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.
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Colley, F. G. 1923. Controlling the finances of a business. Journal of Accountancy (July): 73-74.
Collins, G. W. 1946. Analysis of working capital. The Accounting Review (October): 430-441. (JSTOR link).
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.
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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. (JSTOR link).
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).
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D'Amico, M. 1999. Predicting year-end cash. Management Accounting (January): 29-32.
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. (JSTOR link).
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.
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. P. Kothari and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics (27 May): 133-168.
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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.
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Dennis, M. 1999. Credit and Collection Handbook. Prentice Hall Trade.
Dewing, A. S. 1922. Creditor's committee receiverships. Harvard Business Review (October): 31-43.
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.
Dickerson, W. E. and J. W. Jones. 1931. Some observations on the statement of application of funds. The Accounting Review (December): 277-281. (JSTOR link).
Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.
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.
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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.
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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.
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Elder, R. G. 1968. A financial concept of working capital and its effects on accounting. Management Accounting (August): 23-26.
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.
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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.
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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.
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.
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Fetyko, D. F. and M. Patterson. 1983. How an oil company analyzes credit. Management Accounting (August): 30-34.
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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).
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.
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Gallinger, G. W. and A. J. Ifflander. 1986. Monitoring accounts receivable using variance analysis. Financial Management (Winter): 69-76.
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Gordon, D. 1954. Daily cash reports to aid control in retailing. N.A.C.A. Bulletin (April): 990-1004.
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Gregory, H. E. 1930. The current ratio a function of two variables. The Accounting Review (September): 254-256. (JSTOR link).
Griffin, J. J. 1959. Quicker banking of collections through regional lock box procedure. N.A.A. Bulletin (January): 66-68.
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