THE EX‐POST INTERNAL RATE OF RETURN: WHO NEEDS IT?*
作者:
F. K. Wright,
期刊:
Accounting&Finance
(WILEY Available online 1979)
卷期:
Volume 19,
issue 1
页码: 71-80
ISSN:0810-5391
年代: 1979
DOI:10.1111/j.1467-629X.1979.tb00004.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:The relationship between the accounting rate of return and the internal rate of return has been the subject of quite a number of articles. In many of these, it has been assumed that the ex post internal rate of return represents a desirable measure of performance, and efforts have been made to deduce its value from accounting rates of return. The present paper draws attention to some limitations of the ex post internal rate of return and throws doubt on its usefulness as a measure of performance.
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