|
11. |
INTEREST ON EQUITY CAPITAL AS AN EX POST COST: A REPLY |
|
Journal of Business Finance&Accounting,
Volume 9,
Issue 1,
1982,
Page 127-131
Lloyd R. Amey,
Preview
|
PDF (278KB)
|
|
摘要:
It is argued by Zafiris that the conceptual framework relevant for decisionmaking is also relevant for performance evaluation. He uses this argument to justify the charging of interest on equity capital in determining income. Implicit opportunity costs are thus included in both observed results and in the standard against which performance is measured, revalued in the former case. This argument, in both its general and particular forms, involves two principle misconceptions: about the significance and purpose of implicit opportunity costs, and about what Buchanan means by “what might have been”, which in fact corresponds to Demski's ex post performance meas
ISSN:0306-686X
DOI:10.1111/j.1468-5957.1982.tb00979.x
出版商:Blackwell Publishing Ltd
年代:1982
数据来源: WILEY
|
12. |
INTEREST ON EQUITY CAPITAL AS AN EX POST COST: A REJOINDER |
|
Journal of Business Finance&Accounting,
Volume 9,
Issue 1,
1982,
Page 133-134
Nicos Zafiris,
Preview
|
PDF (131KB)
|
|
ISSN:0306-686X
DOI:10.1111/j.1468-5957.1982.tb00980.x
出版商:Blackwell Publishing Ltd
年代:1982
数据来源: WILEY
|
13. |
BOOK REVIEWS |
|
Journal of Business Finance&Accounting,
Volume 9,
Issue 1,
1982,
Page 135-146
Preview
|
PDF (664KB)
|
|
摘要:
Book reviewed in this article:READING IN MANAGEMENT ACCOUNTING edited by John SizerTHE MAKE‐OR‐BUY DECISION by Anthony J. GambinoINTERNATIONAL FINANCE — CASES AND SIMULATION by Robert S. Carlson, H. Lee Remmers, Christine R. Heckman, David K. Eiteman, and Arthur I. Stonehill.FOREIGN EXCHANGE MANAGEMENT IN U.S. MULTINATIONALS by Rita M. Rodriguez.FINANCIAL REPORTING BY CHARITIES by P. Bird and P. Morgan‐Jones.COMPARATIVE INTERNATIONAL ACCOUNTING edited by C.W. Nobes and R.H.
ISSN:0306-686X
DOI:10.1111/j.1468-5957.1982.tb00981.x
出版商:Blackwell Publishing Ltd
年代:1982
数据来源: WILEY
|
|