Open AccessJournal Article
Limit DCF in capital budgeting.
Lerner E M,Rappaport A +1 more
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This article is published in Harvard Business Review.The article was published on 1968-01-01 and is currently open access. It has received 17 citations till now. The article focuses on the topics: Capital budgeting & Thesaurus (information retrieval).read more
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Survey of capital budgeting: theory and practice
TL;DR: A comparison between the theory and practice of capital budgeting can be found in this article, where the authors discuss the nature of the gap and the reason for its existence, and suggest ways of modifying theory to make it more operationally meaningful.
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Information inductance and its significance for accounting
Prem Prakash,Alfred Rappaport +1 more
TL;DR: Information inductance is the process whereby the behavior of an individual is affected by the information he is required to communicate as discussed by the authors, which is a formally distinct, useful and necessary concept in its own right for an informational approach to the study of behavior in social systems.
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Sophisticated capital budgeting systems and their association with corporate performance
TL;DR: In this paper, the authors examined the relationship between the degree of sophistication identified in capital budgeting systems and corporate performance levels achieved over a number of years, when controlling for the interactive corporate characteristics of size, risk, capital intensity and industry class.
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Theory, Models and Implementation in Financial Management
TL;DR: The research reported in this survey paper suggests that the finance model is incomplete, particularly with regard to inclusion of behavioral and political dimensions of organizational processes under uncertainty.
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Brand Valuation: A Model and Empirical Study of Organisational Implications
TL;DR: In this article, the authors present a model concerned with the organisational and behavioural implications associated with accounting for brand values, and a series of propositional statements concerning the internal implications of brand value accounting are formulated and the relative strength of each proposition is analysed using data collected via a mailed survey.