Results 261 to 270 of about 1,658,125 (308)

Cash recovery rates, accounting rates of return, and the estimation of economic performance

Journal of Accounting and Public Policy, 1988
This paper has a number of objectives. First, a new and more general method for deriving estimates of economic performance from cash recovery rates is proposed, where economic performance is defined as the internal rate of return of the firm or organizational unit under consideration.
Griner, E. H., Stark, A. W.
openaire   +2 more sources

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 ...
openaire   +1 more source

Accounting and economic rates of return: Additional Australian evidence

Journal of Accounting and Public Policy, 1996
Abstract The key issue addressed in my paper is whether accounting rate of return (ARR) performs as an effective monitoring surrogate for internal rate of return (IRR). Financial information derived from a sample of 44 Australian corporations between 1968 and 1990 was utilized to accomplish this objective.
openaire   +1 more source

Economic Implications of Multiple Rates of Return in the Leveraged Lease Context

The Journal of Finance, 1973
TRADITIONAL CAPITAL ASSET yield evaluations are developed primarily for situations in which a negative outlay is followed by a series of future positive inflows with a sum greater than the initial outflow. The problems relating to the evaluation of more complex situations involving losses before termination were observed by Lorie-Savage [71], and ...
openaire   +1 more source

The Private Rate of Return to an Economics Degree; An Update

SSRN Electronic Journal, 2009
The paper 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 paper. It shows that investment in these degrees generates a good return for individuals though the return has declined somewhat since 2001 for Economics and Law.
Anne Daly, Phil Lewis
openaire   +1 more source

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
openaire   +1 more source

Economic and Accounting (Book) Rates of Return: Application of a Statistical Model

Accounting and Business Research, 1994
Abstract Harcourt's (1965) classic paper has spawned a considerable literature dealing with the relationship between economic and accounting rates of return. Kay (1976), Ijiri (1979), Salamon (1982) and Kelly and Tippett (1991), for example, can be interpreted as extensions of Harcourt's seminal analysis, while Kay (1976), Salamon (1982, 1985) and ...
David Butler, Kevin Holland, Mark Tippett   +2 more
openaire   +1 more source

Airports Economic Regulatory Authority of India : Fair Rate of Return for Airports

Indian Institute of Management Ahmedabad, 2017
An estimate of the fair rate of return on capital is a critical input into tariff regulation. A too high estimate will lead to high tariffs for consumers; a too low estimate will not provide adequate incentives for investment. The Airport Economic Regulatory Authority of India has issued a consultation paper for finalizing the norms and procedure for ...
openaire   +1 more source

APPROXIMATE ERROR IN USING ACCOUNTING RATES OF RETURN TO ESTIMATE ECONOMIC RETURNS

Journal of Business Finance & Accounting, 1991
Richard P. Brief, Raef A. Lawson
openaire   +1 more source

Economic versus Accounting Rates of Return for Farm Land

Land Economics, 1986
Peter J. Barry, Lindon J. Robison
openaire   +1 more source