Funds Statements and the Two‐Entity Test: A Reponse

Graham Partington; Jill McKinnon; Carrick Martin

doi:10.1111/j.1467-6281.1986.tb00123.x

Funds Statements and the Two‐Entity Test: A Reponse

Graham Partington, Jill McKinnon, Carrick Martin

Research output: Contribution to journal › Article › peer-review

Abstract

Robb (1985) criticizes the two‐entity test proposed by McKinnon et al. (1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictory.

Original language	English
Pages (from-to)	39-44
Number of pages	6
Journal	Abacus
Volume	22
Issue number	1
DOIs	https://doi.org/10.1111/j.1467-6281.1986.tb00123.x
Publication status	Published - 1986

Keywords

Cash flow
Funds statements

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10.1111/j.1467-6281.1986.tb00123.x

Cite this

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title = "Funds Statements and the Two‐Entity Test: A Reponse",

abstract = "Robb (1985) criticizes the two‐entity test proposed by McKinnon et al. (1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictory.",

keywords = "Cash flow, Funds statements",

author = "Graham Partington and Jill McKinnon and Carrick Martin",

year = "1986",

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T1 - Funds Statements and the Two‐Entity Test

T2 - A Reponse

AU - Partington, Graham

AU - McKinnon, Jill

AU - Martin, Carrick

PY - 1986

Y1 - 1986

N2 - Robb (1985) criticizes the two‐entity test proposed by McKinnon et al. (1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictory.

AB - Robb (1985) criticizes the two‐entity test proposed by McKinnon et al. (1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictory.

KW - Cash flow

KW - Funds statements

UR - https://www.scopus.com/pages/publications/84984153848

U2 - 10.1111/j.1467-6281.1986.tb00123.x

DO - 10.1111/j.1467-6281.1986.tb00123.x

M3 - Article

AN - SCOPUS:84984153848

SN - 0001-3072

VL - 22

SP - 39

EP - 44

JO - Abacus

JF - Abacus

IS - 1

ER -

Funds Statements and the Two‐Entity Test: A Reponse

Abstract

Keywords

Access to Document

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