LIFO Cost or Market and Compulsory Tax Reporting Requirements Sidney Davidson Journal of Accounting Research 1965 3(1), 156 Taxation, Book-Tax conformity
A Set Theory Approach to Funds-Flow Analysis Andrew Corcoran; Ching-Wen Kwang Journal of Accounting Research 1965 3(2), 206 Cashflow statement, Working capital
Depreciation and Obsolescence in Current Value Accounting F. K. Wright Journal of Accounting Research 1965 3(2), 167 Depreciation, Cost accounting, Current value
Accountancy Training in Scotland T. W. McRae Journal of Accounting Research 1965 3(2), 255 Auditor training, Syllabus, Scotland
Price-Level Changes and Useless Information R. L. Mathews Journal of Accounting Research 1965 3(1), 133 Currency risk, Price Changes, Sales
Cost Structure and Costing Method: An Empirical Study Odd Langholm Journal of Accounting Research 1965 3(2), 218 Direct costing, Variable costs, Fixed costs, Cost structure
Managerial Controls of Accounts Receivable: A Deterministic Approach Haskel Benishay Journal of Accounting Research 1965 3(1), 114 Accounts receivables, Managerial discretion
Opportunity Costing: An Application of Mathematical Programming J. M. Samuels Journal of Accounting Research 1965 3(2), 182 Capital Budgeting, Resource allocation, Opportunity costs, Programming
Measurement in Accounting R. J. Chambers Journal of Accounting Research 1965 3(1), 32 Accounting Measurement, Accounting timeliness