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Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals

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  • L.A. Gordon
  • A.W. Stark

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  • L.A. Gordon & A.W. Stark, 1989. "Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 16(3), pages 425-432, June.
    • Handle: RePEc:bla:jbfnac:v:16:y:1989:i:3:p:425-432
    DOI: 10.1111/j.1468-5957.1989.tb00027.x
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    References listed on IDEAS

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    1. Livingstone, Jl & Salamon, Gl, 1970. "Relationship Between Accounting And Internal Rate Of Return Measures - Synthesis And An Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 8(2), pages 199-216.
    2. van Breda, Michael F, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 507-508, June.
    3. Long, William F & Ravenscraft, David J, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 494-500, June.
    4. Ezra Solomon, 1970. "Alternative Rate of Return Concepts and Their Implications for Utility Regulation," Bell Journal of Economics, The RAND Corporation, vol. 1(1), pages 65-81, Spring.
    5. Wright, Frederick Kenneth, 1978. "Accounting Rate of Profit and Internal Rate of Return," Oxford Economic Papers, Oxford University Press, vol. 30(3), pages 464-468, November.
    6. Fisher, Franklin M & McGowan, John J, 1983. "On the Misuse of Accounting Rates of Return to Infer Monopoly Profits," American Economic Review, American Economic Association, vol. 73(1), pages 82-97, March.
    7. Thomas R. Stauffer, 1971. "The Measurement of Corporate Rates of Return: A Generalized Formulation," Bell Journal of Economics, The RAND Corporation, vol. 2(2), pages 434-469, Autumn.
    8. Horowitz, Ira, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 492-493, June.
    9. Fisher, Franklin M, 1984. "The Misuse of Accounting Rates of Return: Reply," American Economic Review, American Economic Association, vol. 74(3), pages 509-517, June.
    10. Benston, George J, 1985. "The Validity of Profits-Structure Studies with Particular Reference to the FTC's Line of Business Data," American Economic Review, American Economic Association, vol. 75(1), pages 37-67, March.
    11. Martin, Stephen, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 501-506, June.
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