A reexamination of the persistence of accruals and cash flows

Article Abstract:

Alternative measures of accruals and cash flows that are not misaligned is developed which show that the differential persistence of cash flows over accruals is more than 70%. The result show that more than 85% of the firms show no evidence that accruals are less persistent than cash flows.

Accrual Accounting, Methods, Cash flow, Accrual basis accounting

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Naturalistic decision-making in expert badminton players

Article Abstract:

A study explores naturalistic decision-making in expert badminton players, which is often done under time-pressured conditions, yet normally leads to successful performance. The various types of intentions during a rally as well as the types of decisions taken are discussed.

Decision-making, Decision making, Athletes

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ZAP. (ZAP)

Article Abstract:

The operations and management of Zap Power Systems of Sebastopol, CA, are discussed in detail by CEO Gary Starr. The company is a manufacturer of electric vehicles.

Transportation Equipment Manufacturing, TRANSPORTATION EQUIPMENT, Transport Equipment, Management, Interview, Transportation equipment industry, Company Profile, Starr, Gary, ZAP Power Systems Inc.

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