...Abdallah Atieh; Simon Hussain Purpose Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone. Design/methodology/approach...

... in the swaps market, why they choose to use it and the problems that they have encountered. The study consisted of a survey of the treasurers of 594 organizations in the UK. The most important reason why UK companies used swaps was to match their asset and liability cash flows and to stabilize their bottom...