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Discounted Cash Flow In Historical Perspective

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  • PARKER, RH

Abstract

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Suggested Citation

  • Parker, Rh, 1968. "Discounted Cash Flow In Historical Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 58-71.
    • Handle: RePEc:bla:joares:v:6:y:1968:i:1:p:58-71
    DOI: http://hdl.handle.net/10.2307/2490123
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    Citations

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    Cited by:

    1. Yuri Biondi, 2006. "The double emergence of the Modified Internal Rate of Return: The neglected financial work of Duvillard (1755 - 1832) in a comparative perspective," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 13(3), pages 311-335.
    2. John Henneberry & Claire Roberts, 2008. "Calculated Inequality? Portfolio Benchmarking and Regional Office Property Investment in the UK," Urban Studies, Urban Studies Journal Limited, vol. 45(5-6), pages 1217-1241, May.
    3. McHenry, Mark P., 2012. "Small-scale (≤6 kWe) stand-alone and grid-connected photovoltaic, wind, hydroelectric, biodiesel, and wood gasification system’s simulated technical, economic, and mitigation analyses for rural region," Renewable Energy, Elsevier, vol. 38(1), pages 195-205.
    4. Tiago Cardao-Pito & João Silva Ferreira, 2018. "Demystifying fair value accounting: rejoinder to Baker and Markarian," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 199-202, September.
    5. Ha Nguyen & Bin Liu & Nirav Y. Parikh, 2020. "Exploring the short-term momentum effect in the cryptocurrency market," Evolutionary and Institutional Economics Review, Springer, vol. 17(2), pages 425-443, July.
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    7. Jing Du & Hongyue Wu & Ruoyu Jin, 2019. "Capital Structure of Public–Private Partnership Projects: A Sustainability Perspective," Sustainability, MDPI, vol. 11(13), pages 1-25, June.
    8. Tiago Cardao-Pito & João Silva Ferreira, 2018. "‘Fair Value’ accounting as the normative Fisherian phase of accounting," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 149-179, September.
    9. Spence, Crawford, 2010. "Accounting for the dissolution of a nation state: Scotland and the Treaty of Union," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 377-392, April.
    10. Olbrich Michael & Quill Tobias & J. Rapp David, 2015. "Business Valuation Inspired by the Austrian School," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 10(1), pages 1-43, January.
    11. McHenry, Mark P., 2012. "A technical, economic, and greenhouse gas emission analysis of a homestead-scale grid-connected and stand-alone photovoltaic and diesel systems, against electricity network extension," Renewable Energy, Elsevier, vol. 38(1), pages 126-135.
    12. McHenry, M.P., 2012. "Technical, mitigation, and financial comparisons of 6kWe grid-connected and stand-alone wood gasifiers, versus mineral diesel and biodiesel generation for rural distributed generation," Energy, Elsevier, vol. 40(1), pages 428-437.
    13. Tiago Cardao-Pito, 2017. "Classes in Maximizing Shareholders’ Wealth: Irving Fisher’s Theory of the Economic Organization in Corporate Financial Economics Textbooks," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
    14. Edward W. Fuller, 2020. "Alchian on Keynes," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 33(4), pages 503-511, December.
    15. Stefan Behringer, 2016. "The Development of the Net Present Value (NPV) Rule ¨C Religious Prohibitions and Its Evolution," Review of Economics & Finance, Better Advances Press, Canada, vol. 6, pages 74-87, August.
    16. McHenry, Mark P., 2011. "Integrating climate change mitigation and adaptation: Refining theory for a mathematical framework to quantify private and public cost-effectiveness, and C emissions for energy and development project," Renewable Energy, Elsevier, vol. 36(4), pages 1166-1176.
    17. Joy, Jubil & Kochunni, Sarun Kumar & Chowdhury, Kanchan, 2022. "Size reduction and enhanced power generation in ORC by vaporizing LNG at high supercritical pressure irrespective of delivery pressure," Energy, Elsevier, vol. 260(C).
    18. Anne Pezet, 1997. "The development of discounted cash flow and profitability of investment in France in the 1960s," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 367-380.
    19. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    20. Magni, Carlo Alberto, 2005. "Economic profit, NPV, and CAPM: Biases and violations of Modigliani and Miller's Proposition I," MPRA Paper 7359, University Library of Munich, Germany, revised 27 Feb 2008.
    21. Wang, Brian Yutao & Li, Shuo & Liu, Guangqiang & Yang, Zhiqing, 2021. "Running out of energy: The Price effect of energy deficiency," Energy Economics, Elsevier, vol. 100(C).
    22. Tiago Cardao-Pito, 2017. "Organizations as Producers of Operating Product Flows to Members of Society," SAGE Open, , vol. 7(3), pages 21582440177, August.
    23. Petr Marek, 2007. "Notes about Study on History of Theoretical Approaches to Investment Decision [Poznámky ke studiu historie teoretických přístupů k investičnímu rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 23-29.
    24. Joao Marques Silva & Jose Azevedo Pereira, 2017. "Over-Valuation: Avoid Double Counting when Retaining Dividends in the FCFE Valuation," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 8(4), pages 107-114, October.

    More about this item

    Keywords

    DCF; Discounted Cashflow; Cost of Capital; Valuation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D84 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Expectations; Speculations
    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation

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