Journal Article The Existence of Optimal Distributed Lags Get access Lance Taylor Lance Taylor Harvard University and ODEPLAN, Santiago, Chile Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 37, Issue 1, January 1970, Pages 95–106, https://doi.org/10.2307/2296500 Published: 01 January 1970 Article history Received: 01 January 1969 Accepted: 01 March 1969 Published: 01 January 1970

Based upon the ubiquitous nature of cash flow projections in the decision-making process, it would be desirable to be able to find answers to questions of the following form:(1) How does the level of variability in demand affect the cash outflows for payment of accounts payable liabilities?(2) Does the method used in planning production influence the firm's cash flow patterns?Analysis of existing attempts to model the cause and effect relationships within the cash flow process reveals that the ability to answer questions similar to the ones posed above does not exist. The research accomplished to date can be characterized as being definitional and hypothetical; cash flows have been defined, lists of factors that may influence cash flow patterns have been postulated, and simple examples of what may happen to cash flow patterns have been constructed. Although these preliminary steps are necessary, they are not sufficient for a thorough understanding of the cash flow process. Analysis must be undertaken to establish the cash flow consequences of various combinations of environmental and organizational factors.

Journal Article Optimal Growth with Scale Economies in the Creation of Overhead Capital Get access M. L. Weitzman M. L. Weitzman Cowles Foundation Yale University Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 37, Issue 4, October 1970, Pages 555–570, https://doi.org/10.2307/2296485 Published: 01 October 1970 Article history Received: 01 May 1969 Revision received: 01 December 1969 Published: 01 October 1970

Human resources, Input prices, Financial reporting, Accounting Choices

John Leslie Livingstone, Gerald L. Salamon, Relationship between the Accounting and the Internal Rate of Return Measures: A Synthesis and an Analysis, Journal of Accounting Research, Vol. 8, No. 2 (Autumn, 1970), pp. 199-216

Lyn D. Pankoff, Robert L. Virgil, Some Preliminary Findings from a Laboratory Experiment on the Usefulness of Financial Accounting Information to Security Analysts, Journal of Accounting Research, Vol. 8, Empirical Research in Accounting: Selected Studies 1970 (1970), pp. 1-48