Results 251 to 260 of about 147,469 (311)

Measuring the Economic Rate of Return on Assets

Review of Industrial Organization, 2000
This paper (1) describes a procedure for correctingthe deficiencies associated with the accounting rateof return, and for capitalizing the intangible assetscreated by the firm's R & D expenditures; and (2)demonstrates the superiority of the derived measure ofrate of return in a fixed effects model testing therelative influence of firm and industry ...
J. Kapler
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Economic rates of return: an extension

Journal of Accounting and Public Policy, 2001
Abstract This paper extends the cash-based rate of return models of Ijiri, 1978 , Salamon, 1982 by allowing two classes of assets and three classes of sources of funds. The use of debt as a source of funds permits a return on equity calculation.
Kirsten M. Ely, Bruce L. Miller
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Estimation of the Economic Rate of Return for Industrial Companies

The Journal of Business, 1989
The estimated rate of return in any investment is the discount rate that equates the present value of its expected net revenue stream to its initial outlay. Despite its importance, there are no agreed-on methods of estimating its past average values for a given company, nor are there any extensive data for different industries.
Reuel Shinnar, Ofer Dressler, C. A. Feng, Alan I. Avidan   +3 more
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Economic Profitability and the Accounting Rate of Return

SSRN Electronic Journal, 2012
The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the accounting rate of return (ROA) as a measure of economic profitability. We turn this reasoning process on its head by demonstrating that a suitable (weighted average) aggregation of ROAs better captures what is generally meant by economic profitability ...
Carlo Alberto Magni, Ken V. Peasnell
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Economic efficiency, antitrust and rate-of-return

Review of Industrial Organization, 1990
This paper examines the economic consequences of using excessive rates-of-return to detect and prosecute cartels. We find that this policy leads to inefficient factor utilization, but always increases output and welfare. The rate-of-return policy may yield greater social gains than a welfare-based antitrust policy.
John P. Formby, W. James Smith, Paul D. Thistle   +2 more
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Rate of Return to the Ph.D. in Economics

ILR Review, 1971
Presents an assessment of the economic value of the investment in a doctor of philosophy in economics. Benefits of the costs of attending school; Rates of return. (Abstract copyright EBSCO.)
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WHY STUDY ECONOMICS? THE PRIVATE RATE OF RETURN TO AN ECONOMICS DEGREE

Economic Papers: A journal of applied economics and policy, 2004
This paper considers the implications of the major changes in the labour market for economists over the past twenty years with respect to the private rate of return to investment in an Economics degree. The paper presents estimates based on Census data for 1986, 1991, 1996, and 2001, which show that the private rate of return to the degree has risen ...
Philip Lewis, Anne Daly, Don Fleming
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The Private Rate of Return to an Economics Degree: An Update*

Economic Papers: A journal of applied economics and policy, 2010
The article reports estimates of the private rate of return to Economics, Law and Business degrees using the same methodology as applied to four earlier Census years in an earlier article. It shows that investment in these degrees generates a good return for individuals, although the return has declined somewhat since 2001 for Economics and Law. Of the
Anne Elizabeth Daly, Philip E. T. Lewis
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Accounting Rate of Return vs. Economic Rate of Return

Journal of Business Finance & Accounting, 1974
The accounting rate of return (ARR) has traditionally been used as a surrogate for the economic rate of return (IRR) in evaluating the effectiveness of managements’ capital investment decisions. Over the years, some question has been raised as to the validity of using the ARR as an approximation of the IRR.
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