Management And Accounting Web

Cash and Credit Related Bibliography L-Z
Including Finance, Accounts Payable, Accounts Receivable & Working Capital

A-K  |  L-Z

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

Cash and Credit Related Main Page | Capital Markets Main Page

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Martin, J. R. Not dated. New and old ways to spend and pay or delay. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumSpendandPay.htm

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Perille, P. J. and F. J. Saathoff. 1978. Why not project financing? Management Accounting (October): 13-16, 22.

Perkins, D. and K. Tippens. 2016. The hidden dangers of vendor payments. Strategic Finance (May): 48-53.

Petacchi, R. 2015. Information asymmetry and capital structure: Evidence from regulation FD. Journal of Accounting and Economics (April-May): 143-162.

Petersen, M. J. 2011. Structural and executional drivers of downstream revenue. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 54-61.

Peterson, R. and T. Quinn. 2015. Will you be paying by, check, or bitcoin. Strategic Finance (February): 10, 12, 61.

Petri, E. and H. Shawky. 1983. Cash distributions of inflationary gains. Abacus 19(1): 56-63.

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247. (JSTOR link).

Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385. (JSTOR link).

Pflomm, N. E. 1961. Managing company cash, Studies in Business Policy 99. National Industrial Conference Board, Inc.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Philbrick, S. 2004. Considering an asset-based loan? Strategic Finance (February): 37-39.

Phillips, T. E. and M. E. Droege. 1984. Maximizing cash in decentralized organizations. Management Accounting (August): 38-42.

Pillin, D. A. 1977. Credit by exception: A cash management tool. Management Accounting (July): 40-42.

Pipkin, J. B. II. 1970. Put your banker to work. Management Accounting (February): 42-44.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Piturro, M. 2001. Dennis Deegan: Using the power of the net to raise venture capital. Strategic Finance (April): 38-42.

Piturro, M. 2002. Whither venture capital? Strategic Finance (August): 36-40.

Post, W. 1906. Analysis of borrowers' statements. Journal of Accountancy (January): 181-193.

Pucek, R. M. and G. E. Richards. 2013. What's a little debt between friends? How to apply accounting rules for related-party transactions. Journal of Accountancy (June): 48-51.

Pushkin, A. B. and B. W. Morris. 1997. Understanding financial EDI. Management Accounting (November): 42-46.

Rabinowitz, S. I. 1940. Treatment of prepaid expenses on the cash basis of accounting. The Accounting Review (December): 474-484. (JSTOR link).

Radhakrishnan, S. and S. Wu. 2014. Analysts' cash flow forecasts and accrual mispricing. Contemporary Accounting Research 31(4): 1191-1219.

Rahman, A. R. and R. S. Debreceny. 2014. Institutionalized online access to corporate information and cost of equity capital: A cross-country analysis. Journal of Information Systems (Spring): 43-74.

Rahnuma, A. 2011. Cultural aspects of credit risk management: A lesson from the microfinance industry. The CPA Journal (August): 56-59.

Rai, A. 2003. Reconciliation of net income to cash flow from operations: An accounting equation approach. Journal of Accounting Education 21(1): 17-24.

Rallo, A. J. 1949. A procedure to improve customer statements and expedite accounts receivable aging. N.A.C.A. Bulletin (April 15): 937-942.

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