Cash flow statements: An international comparison of regulatory positions
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- Johnson, Steven B. & Solomons, David, 1984. "Institutional legitimacy and the FASB," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 165-183.
- Kwon, Young K., 1989. "Accrual versus cash-basis accounting methods: An agency-theoretic comparison," Journal of Accounting and Public Policy, Elsevier, vol. 8(4), pages 267-281.
- Klammer, Thomas P. & Reed, Sarah A., 1990. "Operating cash flow formats: Does format influence decisions?," Journal of Accounting and Public Policy, Elsevier, vol. 9(3), pages 217-235.
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