How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions
Marc Wouters, Frank Stadtherr
| Year of publication: |
2024
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|---|---|
| Authors: | Wouters, Marc ; Stadtherr, Frank |
| Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 23.2024, 3, p. 467-505
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| Subject: | biased estimates | capital budgeting | cash flow forecasts | management accounting practices | product development | Cash Flow | Cash flow | Rechnungswesen | Accounting | Betriebliche Budgetierung | Corporate budgeting | Investitionsrechnung | Investment appraisal techniques | Prognose | Forecast | Theorie | Theory | Betriebliche Finanzwirtschaft | Managerial finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3838.12361 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015098518