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Accountants, Too, Could Be Happy in a Golden Age: The Accountant's Rate of Profit and the Internal Rate of Return


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  • Kay, John A
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    Bibliographic Info

    Article provided by Oxford University Press in its journal Oxford Economic Papers.

    Volume (Year): 28 (1976)
    Issue (Month): 3 (November)
    Pages: 447-60

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    Handle: RePEc:oup:oxecpp:v:28:y:1976:i:3:p:447-60

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    Postal: Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK
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    Cited by:
    1. stanley c. w. salvary, 2005. "Recoverable Cost: The Basis Of A General Theory Of Financial Accounting Measurement," General Economics and Teaching, EconWPA 0501004, EconWPA.
    2. Carlo Alberto Magni, 2009. "Modeling excess profit," PROYECCIONES FINANCIERAS Y VALORACION 005522, MASTER CONSULTORES.
    3. Feenstra, D.W. & Wang, H., 2000. "Economic and accounting rates of return," Research Report, University of Groningen, Research Institute SOM (Systems, Organisations and Management) 00E42, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    4. Christos J. Negakis, 2005. "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 45-58.
    5. Boardman, Anthony E. & Shapiro, Daniel M. & Vining, Aidan R., 1997. "The role of agency costs in explaining the superior performance of foreign MNE subsidiaries," International Business Review, Elsevier, Elsevier, vol. 6(3), pages 295-317, June.
    6. 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.
    7. Feenstra, Dick W. & Huijgen, Carel A. & Wang, Hua, 2000. "An evaluation of the accounting rate of return : evidence for Dutch quoted firms," Research Report, University of Groningen, Research Institute SOM (Systems, Organisations and Management) 00E55, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    8. de Villiers, Johann, 1997. "The distortions in economic value added (EVA) caused by inflation," Journal of Economics and Business, Elsevier, Elsevier, vol. 49(3), pages 285-300.


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