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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.

Author: Smith, Michael, Francis, Jenifer
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
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.

Author: Macquet, A.C., Fleurance, P.
Publisher: Taylor & Francis Ltd.
Publication Name: Ergonomics
Subject: Business
ISSN: 0014-0139
Year: 2007
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.

Publisher: Wall Street Transcript Corporation
Publication Name: The Wall Street Transcript
Subject: Business
ISSN: 0043-0102
Year: 2001
Transportation Equipment Manufacturing, TRANSPORTATION EQUIPMENT, Transport Equipment, Management, Interview, Transportation equipment industry, Company Profile, Starr, Gary, ZAP Power Systems Inc.

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Subjects list: United States, Evaluation
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