Estimating an Entity's Capital Investment, Earnings and Rate-of-Return: An Econometric Approach.
The article proposes a system of measuring net capital investment (NCI), earnings associated with NCI, and rate-of-return on NCI. This study, then, presumes it worthwhile to develop a system of measuring (NCI, E, ROR) in which the measure of NCI reflects its current cash equivalent. One way to arriv...
| Publicado en: | Abacus Vol. 9; no. 1; pp. 44 - 62 |
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| Formato: | Artículo |
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Wiley-Blackwell
Jun73
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=5800484&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 5800484 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun73 vid: 9 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 5800484 10.1111/j.1467-6281.1973.tb00174.x ppf: 44 ppct: 18 formats: fmt: @attributes: type: P size: 1MB tig: atl: Estimating an Entity's Capital Investment, Earnings and Rate-of-Return: An Econometric Approach. aug: au: Greenball, M. N. affil: Professor of Accounting, Ohio State University su: Capital investments Income Rate of return Financial statements Investments sug: subj: Capital investments Income Rate of return Financial statements Investments ab: The article proposes a system of measuring net capital investment (NCI), earnings associated with NCI, and rate-of-return on NCI. This study, then, presumes it worthwhile to develop a system of measuring (NCI, E, ROR) in which the measure of NCI reflects its current cash equivalent. One way to arrive at the current cash equivalent of NCI is to measure or estimate the current exit value of each of the entity's owned resources and senior claims, then apply the balance-sheet identity to the resulting numbers. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1973 holdings: @attributes: islocal: N |
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