The usefulness of the double entry constraint for predicting earnings
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DOI: 10.1007/s11156-018-00783-3
Abstract: In the absence of an income statement, earnings can be calculated as cash flow from operating activities (CFO) plus accruals, rather than being stated as the difference between income statement revenues and expenses. Following the… read more here.
Keywords: income statement; double entry; prediction errors; sample prediction ... See more keywords
Characterization of double-entry turbine coupled with gasoline engine under in- and out-phase admission
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DOI: 10.1016/j.energy.2021.121447
Abstract: Abstract The engine boosting system is one of the advanced technologies for engine downsizing. It reduces polluting emissions for diesel and gasoline engines. Double entry turbine turbocharger technology, typically used in diesel engines pressure boosting,… read more here.
Keywords: turbine; phase admission; engine; phase ... See more keywords
Histories of accounting education – an introduction
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DOI: 10.1177/1032373217742427
Abstract: The sub-discipline of accounting education is often traced back to the advent of accounting as a modern profession during the mid-nineteenth century, with education being a key part of the accountancy professionalisation project (Willmott, 1986).… read more here.
Keywords: double entry; accounting education; century; entry bookkeeping ... See more keywords