Management And Accounting Web

Cash and Credit Related Bibliography A-K
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

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).

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. (JSTOR link).

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

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).

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.

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.

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.

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.

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., 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.

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.

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.

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).

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.

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. (JSTOR link).

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. (JSTOR link).

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., 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.

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

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. (JSTOR link).

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

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.

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.

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.

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).

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.

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

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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, 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. (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).

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, 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. (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).

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.

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

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.

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. 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, 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.

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. (JSTOR link).

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.

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.

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.

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.

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. (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.

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. (JSTOR link).

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).

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. (JSTOR link).

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.

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.

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.

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.

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.

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. 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.

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