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The Trade-Off between Cash Flow and Net Present Value

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Author Info
Webb, David C

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Abstract

In a world of asymmetric information, it is shown that firms need to convey information to the market about the qualit y of their earnings streams. This effort to mitigate the adverse selection problem in financial markets results in a bias in project selection that has a myopic characteristic. The result is developed. in a simple model. It is contrasted with alternative explanations of short-termism that invoke earnings distortion by management to misle ad a market perceived to be myopic. The robustness of the result to the introduction of partially informative cash flows and alternative mechanisms for conveying information is also discussed. Copyright 1993 by The editors of the Scandinavian Journal of Economics.

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Publisher Info
Article provided by Blackwell Publishing in its journal Scandinavian Journal of Economics.

Volume (Year): 95 (1993)
Issue (Month): 1 ()
Pages: 65-75
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Handle: RePEc:bla:scandj:v:95:y:1993:i:1:p:65-75

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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0347-0520

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