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Zur „Doppelzählungsproblematik“ bei der Kapitalkostenbestimmung bei internem Risikoverbund und Kapitalmarktinteraktion

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  • Thomas Pfeiffer

    (Lehrstuhl für Controlling der Universität Wien)

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  • 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.
    • Handle: RePEc:spr:sjobre:v:58:y:2006:i:55:d:10.1007_bf03372952
    DOI: 10.1007/BF03372952
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    References listed on IDEAS

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    1. Alfred Wagenhofer, 2003. "Accrual-based compensation, depreciation and investment decisions," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 287-309.
    2. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    3. Thomas Pfeiffer, 2004. "Net Present Value-Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income-Identity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7-8), pages 905-926.
    4. Thomas Pfeiffer & Louis Velthuis, 2005. "On the optimality of linear contracts to induce goal-congruent investment behaviour," Applied Economics Letters, Taylor & Francis Journals, vol. 12(4), pages 207-211.
    5. 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.
    6. Antle, R & Smith, A, 1986. "An Empirical-Investigation Of The Relative Performance Evaluation Of Corporate-Executives," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 1-39.
    7. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
    8. Indjejikian, Raffi & Nanda, Dhananjay, 1999. "Dynamic incentives and responsibility accounting," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 177-201, April.
    9. Wolfgang Ballwieser, 2000. "Wertorientierte Unternehmensführung: Grundlagen," Schmalenbach Journal of Business Research, Springer, vol. 52(2), pages 160-166, March.
    10. James A. Ohlson, 1990. "A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 648-676, March.
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