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Effectiveness Of Apb Opinion No 19 In Improving Funds Reporting

Author

Listed:
  • SPILLER, EA
  • VIRGIL, RL

Abstract

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Suggested Citation

  • Spiller, Ea & Virgil, Rl, 1974. "Effectiveness Of Apb Opinion No 19 In Improving Funds Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 112-142.
    • Handle: RePEc:bla:joares:v:12:y:1974:i:1:p:112-142
    DOI: http://hdl.handle.net/10.2307/2490531
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    Cited by:

    1. Alessandro Mechelli, 2009. "Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 231-270, December.

    More about this item

    Keywords

    APB opinions; Disclosure quality; Funds-reporting; APB opinion No. 19;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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