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Momentum Accounting And Triple-Entry Bookkeeping: Exploring The Dynamic Structure Of Accounting Measurements

Author

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  • IJIRI, Y.

Abstract

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Suggested Citation

  • Ijiri, Y., 1989. "Momentum Accounting And Triple-Entry Bookkeeping: Exploring The Dynamic Structure Of Accounting Measurements," GSIA Working Papers 88-89-35, Carnegie Mellon University, Tepper School of Business.
    • Handle: RePEc:cmu:gsiawp:88-89-35
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    Cited by:

    1. Eric Melse, 2008. "Accounting in three dimensions: a case for momentum revisited," Journal of Risk Finance, Emerald Group Publishing, vol. 9(4), pages 334-350, August.
    2. Baruch Lev, 2003. "Corporate Earnings: Facts and Fiction," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 27-50, Spring.
    3. Baruch Lev, 2018. "The deteriorating usefulness of financial report information and how to reverse it," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 465-493, July.
    4. Juan Ignacio Ibañez & Chris N. Bayer & Paolo Tasca & Jiahua Xu, 2023. "REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems," JRFM, MDPI, vol. 16(9), pages 1-20, August.
    5. Rajiv D. Banker & Raj Mashruwala, 2007. "The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 763-793, September.
    6. Melse, Eric, 2006. "The Financial Accounting Model from a System Dynamics' Perspective," MPRA Paper 7624, University Library of Munich, Germany.
    7. F. Gregory Hayden, 2018. "Using the Social Fabric Matrix to Establish Corporate Accounting Consistent with Normative Criteria Regarding Climate Change," Forum for Social Economics, Taylor & Francis Journals, vol. 47(1), pages 64-86, January.

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