@inbook{publication-5125, address={Oxford University Press}, author={Pfaff, Dieter}, booktitle={The Economics and Politics of Accounting}, doi={10.1093/0199260621.001.0001}, editor={Leuz, Christian and Pfaff, Dieter and Hopwood, Anthony G}, isbn={9780199260621}, pages={81-102}, title={Value-Based Management and Performance Measures: Cash Flow versus Accrual Accounting}, year=2004, }