"Managing Financial Resources-16ReferencesBauman, M. and Shaw, K. (2005). Disclosure of managers’ forecasts in interim financialstatements: a study of effective tax rate changes. Journal of the American TaxationAssociation, 27.Brealey, R.A. Myers, S.C. Allen, F. and Mohanty, P. (2007). ‘Principles of Corporate Finance’th 8 Edition. New Delhi: Mcgraw Hill Publishing Company Limited. Brigham, E. F. and Joel F. H. (2010). ‘Fundamentals of Financial Management’ 6th Edition.South Western: Cengage Learning.st Chandra, P. (2008). ‘Financial Management’ 1 Edition. New Delhi: Tata Mcgraw HillEducation. Cochrane, J. H. (2005). ‘The risk and return of venture capital’. Journal of Financial Economics,75.Financial Accounting Standards Board. (2006). Financial Accounting Standards BoardInterpretation No. 48, Accounting for Uncertainty in Income Taxes.Girishankar, N. (2009). Innovating development finance: from financing sources to financialsolutions.Hale, G. and Long, C. (2011). What are the Sources of Financing for Chinese Firms?. Frontiersof Economics and Globalization, 9, 313-339.th Khan, M.Y. and Jain, P.K. (2008). ‘Management Accounting’ 4 Edition. New Delhi: McGrawHill Publishing Company Limited. st Kinney, M. and Raiborn, C. (2012). ‘Cost Accounting: Foundations and Evolutions’ 1 Edition.Mason: Cengage Learning.Mu, Y. (2006).Government Cash Management: Good Practice & Capacity-BuildingFramework. Available at SSRN 918008. Managing Financial Resources-17Pan, T. and Zhengfei, L. (2005). Debt Financing, the Sources of Debt, and the Firms' InvestmentBehavior: Evidence from Listed Companies in China [J].Economic Research Journal, 5,75-84.st Rajasekaran, V. and Lalitha, R. (2011). ‘Cost Accounting’1 Edition. New Delhi: DorlingKindersley. Ratha, D., Mohapatra, S. and Plaza, S. (2008). Beyond aid: New sources and innovativemechanisms for financing development in Sub-Saharan Africa. Washington, DC: WorldBank. Managing Financial Resources-18AppendixFigure 1- Cost of Debt FinancingFigure 2- Cost of Equity Financing Managing Financial Resources-19Figure 3- Balance Sheet by two different financing approachesFigure 4- Income Statement with different financing approaches Managing Financial Resources-20Figure 5- Cash Budget "