{"id":"https://openalex.org/W2097795372","doi":"https://doi.org/10.1080/00014788.1987.9729791","title":"Ijiri's Cash Flow Accounting and Capital Budgeting","display_name":"Ijiri's Cash Flow Accounting and Capital Budgeting","publication_year":1987,"publication_date":"1987-03-01","ids":{"openalex":"https://openalex.org/W2097795372","doi":"https://doi.org/10.1080/00014788.1987.9729791","mag":"2097795372"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.1987.9729791","doi":"https://doi.org/10.1080/00014788.1987.9729791","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1987.9729791","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037953824","display_name":"T. A. Lee","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"T. A. Lee","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5016802752","display_name":"Andrew W. Stark","orcid":"https://orcid.org/0000-0001-7634-0026","observed_orcids":["https://orcid.org/0000-0001-7634-0026"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A. W. Stark","raw_affiliation_strings":["A&F Accounting & Finance"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"A&F Accounting & Finance","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":11.597,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.97530864,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"17","issue":"66","first_page":"125","last_page":"131"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6499000191688538,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6499000191688538,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.18310000002384186,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.07259999960660934,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-flow-accounting","display_name":"cash flow accounting","score":0.781000018119812},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/discounted-cash-flow","display_name":"discounted cash flow","score":0.5260000228881836}],"concepts":[{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.7636562585830688},{"id":"https://openalex.org/C57918260","wikidata":"https://www.wikidata.org/wiki/Q1354666","display_name":"Capital budgeting","level":3,"score":0.6337841749191284},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6083396077156067},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5007669925689697},{"id":"https://openalex.org/C2991741723","wikidata":"https://www.wikidata.org/wiki/Q8137","display_name":"Capital flows","level":3,"score":0.46221134066581726},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.46217623353004456},{"id":"https://openalex.org/C128044525","wikidata":"https://www.wikidata.org/wiki/Q1682806","display_name":"Cash flow forecasting","level":3,"score":0.43035590648651123},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4189102351665497},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40089115500450134},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3165169656276703},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.07402509450912476},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.05780982971191406},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C21425071","wikidata":"https://www.wikidata.org/wiki/Q7249389","display_name":"Project appraisal","level":2,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/00014788.1987.9729791","doi":"https://doi.org/10.1080/00014788.1987.9729791","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1987.9729791","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:openaire_cris_publications/465f0a98-9524-41af-825f-46bda6475c04","doi":null,"is_oa":false,"landing_page_url":"https://research.manchester.ac.uk/en/publications/465f0a98-9524-41af-825f-46bda6475c04","pdf_url":null,"source":{"id":"https://openalex.org/S4306400662","display_name":"Research Explorer (The University of Manchester)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I28407311","host_organization_name":"University of Manchester","host_organization_lineage":["https://openalex.org/I28407311"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Lee, T A & Stark, A 1987, 'Ijiri's Cash Flow Accounting and Capital Budgeting', Accounting and Business Research, vol. 17(66).","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W17423419","https://openalex.org/W588753432","https://openalex.org/W604078510","https://openalex.org/W1582107314","https://openalex.org/W1967309092","https://openalex.org/W1981885637","https://openalex.org/W2015961171","https://openalex.org/W2052055669","https://openalex.org/W2063595428","https://openalex.org/W2069481516","https://openalex.org/W2072597210","https://openalex.org/W2082977143","https://openalex.org/W2114218637","https://openalex.org/W2141129651","https://openalex.org/W4290016560","https://openalex.org/W4302040523","https://openalex.org/W7061294794"],"related_works":["https://openalex.org/W7208011581","https://openalex.org/W2020651249","https://openalex.org/W2901989642","https://openalex.org/W2284647878","https://openalex.org/W6999205473","https://openalex.org/W2043366618","https://openalex.org/W4302105334","https://openalex.org/W6989667947","https://openalex.org/W1985426473","https://openalex.org/W4243492312"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
