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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89627


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    題名: 應計基礎與現金流量基礎預測現金流量能力之研究
    作者: 張育琳
    貢獻者: 鄭丁旺
    張育琳
    日期: 1991
    1990
    上傳時間: 2016-05-02 17:02:12 (UTC+8)
    摘要: 近年來，由於企業及法律環境日漸複雜，應計會計基礎下所得到之淨利及每股盈餘不足以適切地評估企業各種活動的績效，造成重新肯定現金流量價值的趨勢。本研究乃針對三方面進行研究:
    參考文獻: (一)中文文獻
    1.顏月珠 民國76年 商用統計學 三民書局。
    2.洪惠玲 民國76年 營業現金流量對企業失敗預測能力之研究 政治大學未出版碩士論文。
    3.詹茂焜 民國76年 現金流量預測理論與實証之研究 天一圖書公司。
    4.財務會計準則公報第十七號--現金流量表 民國78 年。

    (二)英文文獻
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    26.Gaharan, Catherine Innes Green.1988. A Comparision of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets,and Working Capital in Predicting Future Cash Flow. Ph.D.Dissertation. The Luisiana State University and Agricultural and Mechanical College.
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    28.Gombola,Michael J.,and J. Edward Ketz.1981.Alternative Measures of Cash Flow:Part II .Cash Flow(November):39 -42.
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    *31.Green,Richard. 1981.Are More Chryslers in the Offering? Forbes ( February): 69-73.
    32.Greenberg,Robert R. ,Gleen L.Johnson., and K.Rarnesh.1986. Earnings Versus Cash Flow as a Predictor of Future Cash Flow Measures. Journal of Accounting, Auditing, and Finance (Fall) :266-277 .
    *33.Habib,Abo-E1-Yazeed.1983. The Theretical and Empirical Investigation of a Cash Flow Accounting System. Ph.D. Dissertation. North Texas State University.
    *34.Heath, L. C. 1978. Financial Reporting and the Evaluation of Solvency. Accounting Research Monograph NO.3. (New York:AICPA).
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    *36.Icerman,Joe D.1977. The Prediction of Corporate Cash Flows: An Analysis of Relevant Models and Presently Available Financial Statement Information. Ph.D. Dissertation. University of North Carolina at Chapel Hill
    37.Ijiri,Y. 1978. Cash Flow Accounting and It’s Structure. Journal of Accounting, Auditing and Finance (Summer):342-343.
    38._______ . 1980. Recovery Rate and Cash Flow Accounting. Financial Executive (March):54-60.
    39.Ketz, J. Edward., and Kochanek, Kichard F. 1982. Cash Flow: Assessing A Company`s Real Financial Health. Financial Executive( July) :34-40 .
    40.Khumawala, Saleha B. 1978. Time Series Properties and Predictive Ability of Quarterly Cash Flows: an Empirical Investigation. Ph.D. Dissertation University of North Carolina at Chapel Hill.
    41.________ .,and Polhemus,Neit W., and Liao, Woody M. 1981.The Predictability of Quarterly Cash Flows. Journal of Business Finance and Accounting (Winter):493-581.
    42.Kwon,Young K. 1989. Accrual Versus Cash-Basis Accounting Methods :An Agency - Theoretic Comparision. Journal of Accounting and Public Policy :267-281.
    43.Largay III,James A., and Clyde P. Stickney.1980. Cash Flow, Ratios Analysis and the W.T.Grant Bankruptcy. Financial Analysis Journal (July-August):51-54.
    44.Lawson, G. H. 1985. The Measurement of Coperate Performance on a Cash Flow Basis: A Reply to Ms. Egginton. Accounting and Business Research (Spring):99-108.
    45.Lee, T. A. 1981. Support for Cash Flow Accounting. The Accountant`s Magazine (May):146.
    46.________ .1982. Cash Flow Accounting and the Allocation Problem. Journal of Business Finance and Accounting (Autumn):341-352.
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    *49.Mason,Perry. 1961. Cash Flow Analysis and the Funds Statement. ARS. NO.2. (New York: AICPA).
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    51.Mohammad, Saleh AI-Tassan.1983. Cash Flow Prediction-- A Comparision of Historical Costs and Constant Dollar Accounting Information. Ph.D. Dissertation. University of Missouri-Columbia.
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    61.Thomas,A.L. 1963. The Allocation Problem in Financial Accounting Theory. Studies in Accounting Research NO.3. American accounting Association.
    *62._______ .1969. The Allocation Problem in Financial Accounting theory. SAR NO.3. AAA.
    63.Thomas,Barlara.1982. Reporting Cash Flow Information. Journal of Accountancy (November):98-103.
    64.________ .1983. Depreciation and Cash Flow Reporting: A Viewpoint. Financial Executive (January):20-24.
    *65.Vatter, W. J.1963. Operating Confusion in Accounting Two Reports or One. Journal of Business (July):290-301.
    66 .Waldron, Marilyn A.1988. A Comarative Analysis of Accrual and Cash Basis Accounting in Predictive Cash Flows From Operation in the OiI and Gas Industry. Ph.D. Dissertation. College of Administration and Business Luisiana Tech-University.
    *67.Wilson.1985. The Incremental Information Content of Accruals and Cash Flows After Controlling for Earnings . Ph.D. Dissertation.
    *轉載自其他文獻
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005070
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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