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Funds Statements and the Two-Entity Test: A Reponse |
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| Authors: | GRAHAM PARTINGTON JILL McKINNON CARRICK MARTIN |
| Affiliation: | Graham;Partington is a Senior Lecturer, School of Economic and Financial Studies, Macquarie University, Australia. Jill;McKinnon a Senior Lecturer, School of Economic and Financial Studies, Macquarie University, Australia. Carrick;Carrick Martin a Professor, School of Economic and Financial Studies, Macquarie University, Australia. |
| 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 |