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
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
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

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