Add to ORKGMany studies have questioned empirical utilization of accounting data, as internal rates of return would be more consistent with the relevant economic concept. The paper investigates the dynamic relationships between different measures of accounting rates of return (ARRs) and an estimated internal rate of return (IRR). In contrast with the prevailing case-study investigations, we consider a panel for quoted Brazilian firms in the manufacturing industry for the 1988-3/2003-2 period. Granger causality tests are considered and the results indicate a bi-directional causality pattern when ROA (Net Profits/Total Assets) is considered as the accounting measure. This seems to indicate that there is some validity in using accounting rates of return ...
This study presents a method to estimate the IRR (internal rate of return) from published financial ...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
Accounting measures are traditionally considered not significant from an economic point of view. In ...
Many studies have questioned empirical utilization of accounting data, as internal rates of return w...
The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the ac...
The rate of return on invested capital is a central concept in financial analysis. The purpose of ca...
Accounting rates of return have been criticized by theoretical researchers as biased estimates of th...
The purpose of this paper is to provide a synthesis of the relationship between intemal rates of ret...
Limitations inherent in alternative profitability measures as estimates of internal rate of return (...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The differences between the economic rate of return measure and the accounting rate of return measur...
In both finance and accounting the Return On Equity (ROE) is considered a biased indicator of econom...
This paper explores the proposition that economic profit and the internal rate of return are merely ...
Accounting measures are traditionally considered non-significant from an economic point of view. In ...
This study presents a method to estimate the IRR (internal rate of return) from published financial ...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
Accounting measures are traditionally considered not significant from an economic point of view. In ...
Many studies have questioned empirical utilization of accounting data, as internal rates of return w...
The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the ac...
The rate of return on invested capital is a central concept in financial analysis. The purpose of ca...
Accounting rates of return have been criticized by theoretical researchers as biased estimates of th...
The purpose of this paper is to provide a synthesis of the relationship between intemal rates of ret...
Limitations inherent in alternative profitability measures as estimates of internal rate of return (...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The differences between the economic rate of return measure and the accounting rate of return measur...
In both finance and accounting the Return On Equity (ROE) is considered a biased indicator of econom...
This paper explores the proposition that economic profit and the internal rate of return are merely ...
Accounting measures are traditionally considered non-significant from an economic point of view. In ...
This study presents a method to estimate the IRR (internal rate of return) from published financial ...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
Accounting measures are traditionally considered not significant from an economic point of view. In ...