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Investment decisions, net present value and bounded rationality

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Author Info
Magni, Carlo Alberto

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Abstract

The Net Present Value maximizing model has a respectable ancestry and is considered by most scholars a theoretically sound decision model. In real-life applications, decision makers use the NPV rule, but apply a subjectively determined hurdle rate, as opposed to the allegedly correct opportunity cost of capital. According to a euristics-and-biases-program approach, this implies that the hurdle-rate rule is a biased heuristic. This papers shows that the hurdle-rate rule may be interpreted as a fruitful strategy of bounded rationality, where several important element are integrated and condensed into an aspiration level. This paper also addresses the issue of a fruitful cooperation between bounded and unbounded rationality, of which the heuristic NPV is one significant example.

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File URL: http://mpra.ub.uni-muenchen.de/6073/
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File URL: http://mpra.ub.uni-muenchen.de/7451/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 6073.

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Date of creation: Aug 2005
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Handle: RePEc:pra:mprapa:6073

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Related research
Keywords: Finance investment decisions Net Present Value hurdle rate heuristics bounded rationality methodology.

Find related papers by JEL classification:
D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Investment Policy
A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
D46 - Microeconomics - - Market Structure and Pricing - - - Value Theory
A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
C61 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Optimization Techniques; Programming Models; Dynamic Analysis
M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Magni, Carlo Alberto, 2004. "An alternative approach to firms’ evaluation: expert systems and fuzzy logic," MPRA Paper 7879, University Library of Munich, Germany. [Downloadable!]
    Other versions:
  2. Tobin, James, 1969. "A General Equilibrium Approach to Monetary Theory," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 1(1), pages 15-29, February. [Downloadable!] (restricted)
  3. Ravi Jagannathan & Iwan Meier, 2002. "Do We Need CAPM for Capital Budgeting?," Financial Management, Financial Management Association, vol. 31(4), Winter.
    Other versions:
  4. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May. [Downloadable!] (restricted)
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