IDEAS home Printed from https://ideas.repec.org/r/oup/oxecpp/v28y1976i3p447-60.html
   My bibliography  Save this item

Accountants, Too, Could Be Happy in a Golden Age: The Accountant's Rate of Profit and the Internal Rate of Return

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Rodrigo M Zeidan & Marcelo Resende, 2010. "Accounting and Economic Rates of Return: A Dynamic Econometric Investigation," Brazilian Review of Finance, Brazilian Society of Finance, vol. 8(1), pages 69-84.
  2. Feenstra, Dick W. & Huijgen, Carel A. & Wang, Hua, 2000. "An evaluation of the accounting rate of return : evidence for Dutch quoted firms," Research Report 00E55, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  3. Magni, Carlo Alberto, 2009. "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, vol. 198(1), pages 1-22, October.
  4. Stephen Keef & Melvin Roush, 2001. "Residual Income: A Review Essay," Australian Accounting Review, CPA Australia, vol. 11(23), pages 8-14, March.
  5. Magni, Carlo Alberto, 2015. "Investment, financing and the role of ROA and WACC in value creation," European Journal of Operational Research, Elsevier, vol. 244(3), pages 855-866.
  6. Boardman, Anthony E. & Shapiro, Daniel M. & Vining, Aidan R., 1997. "The role of agency costs in explaining the superior performance of foreign MNE subsidiaries," International Business Review, Elsevier, vol. 6(3), pages 295-317, June.
  7. Carlo Alberto Magni, 2015. "Investment, financing and the role of ROA and WACC in value creation," Department of Economics 0050, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
  8. Rayman, R.A., 2007. "Fair value accounting and the present value fallacy: The need for an alternative conceptual framework," The British Accounting Review, Elsevier, vol. 39(3), pages 211-225.
  9. Julian Franks & Colin Mayer, 2002. "Governance as a source of managerial discipline," Working Paper Research 31, National Bank of Belgium.
  10. repec:dgr:rugsom:00e42 is not listed on IDEAS
  11. Christos J. Negakis, 2005. "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 45-58.
  12. Thomas Pfeiffer, 2004. "Net Present Value‐Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income‐Identity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7‐8), pages 905-926, September.
  13. Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, vol. 67(C), pages 54-79.
  14. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
  15. Magni, Carlo Alberto, 2004. "Modelling excess profit," Economic Modelling, Elsevier, vol. 21(3), pages 595-617, May.
  16. Küpper, Hans-Ulrich & Pedell, Burkhard, 2016. "Which asset valuation and depreciation method should be used for regulated utilities? An analytical and simulation-based comparison," Utilities Policy, Elsevier, vol. 40(C), pages 88-103.
  17. Richard P. Brief & Hector R. Anton, 1987. "An index of growth due to depreciation," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 394-407, March.
  18. Sebastien Yafil & Denis Babusiaux, 1995. "Relationship betwenn internal rates of return and accounting rates of return," Working Papers hal-02435452, HAL.
  19. Magni, Carlo Alberto, 2005. "Economic profit, NPV, and CAPM: Biases and violations of Modigliani and Miller's Proposition I," MPRA Paper 7359, University Library of Munich, Germany, revised 27 Feb 2008.
  20. de Villiers, Johann, 1997. "The distortions in economic value added (EVA) caused by inflation," Journal of Economics and Business, Elsevier, vol. 49(3), pages 285-300.
  21. Carlo Alberto Magni, 2016. "An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 275-286, June.
  22. Carlo Alberto Magni, 2009. "Accounting and economic measures:An integrated theory of capital budgeting," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance) 0019, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
  23. Carlo Alberto Magni, 2009. "Opportunity Cost, Excess Profit, and Counterfactual Conditionals," Frontiers in Finance and Economics, SKEMA Business School, vol. 6(1), pages 118-154, April.
  24. Feenstra, D.W. & Wang, H., 2000. "Economic and accounting rates of return," Research Report 00E42, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  25. repec:dgr:rugsom:00e55 is not listed on IDEAS
  26. stanley c. w. salvary, 2005. "Recoverable Cost: The Basis Of A General Theory Of Financial Accounting Measurement," General Economics and Teaching 0501004, University Library of Munich, Germany.
  27. Paul A. Grout & Anna Zalewska, 2008. "Measuring The Rate Of Return For Competition Law," Journal of Competition Law and Economics, Oxford University Press, vol. 4(1), pages 155-176.
  28. Carlo Alberto Magni & Ken V. Peasnell, 2015. "The Term Structure of Capital Values:An accounting-based framework for measuring economic profitability," Department of Economics 0060, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
  29. Michelle Baddeley & Geoff Harcourt, 2021. "A Behavioural Model of Investment Appraisal and its Implications for the Macroeconomy," Working Paper Series 2021/05, Economics Discipline Group, UTS Business School, University of Technology, Sydney.
  30. Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017. "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper 81532, University Library of Munich, Germany.
  31. Chikashi Tsuji, 2006. "Does EVA beat earnings and cash flow in Japan?," Applied Financial Economics, Taylor & Francis Journals, vol. 16(16), pages 1199-1216.
  32. Carlo Alberto Magni, 2021. "Economic profitability and (non)additivity of residual income," Annals of Finance, Springer, vol. 17(4), pages 471-499, December.
  33. Carlo Alberto Magni, 2016. "An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 275-286, June.
  34. Richard Jacques, 2017. "The Need to Reform the Dangerous IFRS System of Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 93-103, July.
  35. Michelle Baddeley, 2006. "Behind the black box: a survey of real-world investment appraisal approaches," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 33(5), pages 329-350, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.