Charlie

9 Flips | 1 Magazine | 3 Likes | 5 Following | @CharlieBulang | Keep up with Charlie on Flipboard, a place to see the stories, photos, and updates that matter to you. Flipboard creates a personalized magazine full of everything, from world news to life’s great moments. Download Flipboard for free and search for “Charlie”

全球顶尖创意分享平台 OPEN YOUR MIND

这个命题是错误的。我认同 @MrToyy,补充一点会计理论对此的看法。<p>这个话题上世纪90年代在美国会计界是个争论很大的问题。不过争论后期大家基本上都认可了利润比现金流重要 (这当然不是说现金流不重要,现金流当然非常重要,只是如果单纯从会计角度来讲,利润更重要!)。这方面有不少重量级论文,我先搬出一个重中之重的来镇楼,周末有时间再来展开聊聊。<p>Dechow 1994 Journal of Accounting and Econmics: Accounting earnings and cash flows as measures of firm performance: The role of a …