Discussion of: “Controlling Investment Decisions: Depreciation and Capital Charges”
Author
Abstract
Suggested Citation
DOI: 10.1023/A:1020242522608
Download full text from publisher
As the access to this document is restricted, you may want to
for a different version of it.References listed on IDEAS
- Stefan Reichelstein, 1997. "Investment Decisions and Managerial Performance Evaluation," Review of Accounting Studies, Springer, vol. 2(2), pages 157-180, June.
- Rogerson, William P, 1997. "Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure," Journal of Political Economy, University of Chicago Press, vol. 105(4), pages 770-795, August.
- Pierre Jinghong Liang, 2000. "Accounting Recognition, Moral Hazard, and Communication," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 458-490, September.
- Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
- Sunil Dutta & Stefan Reichelstein, 2002. "Controlling Investment Decisions: Depreciation- and Capital Charges," Review of Accounting Studies, Springer, vol. 7(2), pages 253-281, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alwine Mohnen & Moshe Bareket, 2007. "Performance measurement for investment decisions under capital constraints," Review of Accounting Studies, Springer, vol. 12(1), pages 1-22, March.
- Sunil Dutta & Stefan Reichelstein, 2002. "Controlling Investment Decisions: Depreciation- and Capital Charges," Review of Accounting Studies, Springer, vol. 7(2), pages 253-281, June.
- Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang, 2015. "Managerial performance evaluation for capacity investments," Review of Accounting Studies, Springer, vol. 20(1), pages 283-318, March.
- Sudhakar Balachandran & Partha Mohanram, 2012. "Using residual income to refine the relationship between earnings growth and stock returns," Review of Accounting Studies, Springer, vol. 17(1), pages 134-165, March.
- Magni, Carlo Alberto, 2009.
"Splitting up value: A critical review of residual income theories,"
European Journal of Operational Research, Elsevier, vol. 198(1), pages 1-22, October.
- Carlo Alberto, Magni, 2008. "Splitting Up Value: A Critical Review of Residual Income Theories," MPRA Paper 10506, University Library of Munich, Germany.
- Sunil Dutta & Stefan Reichelstein, 2000. "Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation," CESifo Working Paper Series 354, CESifo.
- Madhav V. Rajan, 2003. "Discussion of “Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting”," Review of Accounting Studies, Springer, vol. 8(2), pages 311-319, June.
- Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
- Magni, Carlo Alberto, 2010.
"Residual income and value creation: An investigation into the lost-capital paradigm,"
European Journal of Operational Research, Elsevier, vol. 201(2), pages 505-519, March.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 6783, University Library of Munich, Germany.
- Magni, Carlo Alberto, 2007. "Residual income and value creation: An investigation into the lost-capital paradigm," MPRA Paper 7335, University Library of Munich, Germany.
- Carlos Corona, 2009. "Dynamic performance measurement with intangible assets," Review of Accounting Studies, Springer, vol. 14(2), pages 314-348, September.
- Sunil Dutta & Qintao Fan, 2025. "Innovation incentives and competition for corporate resources," Review of Accounting Studies, Springer, vol. 30(3), pages 2635-2672, September.
- Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism correction for the market-to-book ratio and Tobin’s q," Review of Accounting Studies, Springer, vol. 19(4), pages 1393-1435, December.
- Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2013. "Multistage Capital Budgeting for Shared Investments," Management Science, INFORMS, vol. 59(5), pages 1213-1228, May.
- Thomas Pfeiffer & Georg Schneider, 2007. "Residual Income-Based Compensation Plans for Controlling Investment Decisions Under Sequential Private Information," Management Science, INFORMS, vol. 53(3), pages 495-507, March.
- Sunil Dutta & Stefan Reichelstein, 2010. "Decentralized capacity management and internal pricing," Review of Accounting Studies, Springer, vol. 15(3), pages 442-478, September.
- Tim Baldenius & Amir Ziv, 2003. "Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting," Review of Accounting Studies, Springer, vol. 8(2), pages 283-309, June.
- Madhav V. Rajan & Stefan Reichelstein & Mark T. Soliman, 2007. "Conservatism, growth, and return on investment," Review of Accounting Studies, Springer, vol. 12(2), pages 325-370, September.
- Thomas Pfeiffer, 2006. "Zur „Doppelzählungsproblematik“ bei der Kapitalkostenbestimmung bei internem Risikoverbund und Kapitalmarktinteraktion," Schmalenbach Journal of Business Research, Springer, vol. 58(55), pages 79-108, January.
- Reichelstein, Stefan J. & Dutta, Sunil, 2001. "Controlling Investment Decisions: Depreciation and Capital Charges," Research Papers 1722, Stanford University, Graduate School of Business.
- Pierre Jinghong Liang & Xiao‐Jun Zhang, 2006. "Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 44(1), pages 145-176, March.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:reaccs:v:7:y:2002:i:2:d:10.1023_a:1020242522608. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/a/spr/reaccs/v7y2002i2d10.1023_a1020242522608.html