TY  - JOUR
TI  - Survey and analysis of capital-budgeting methods
T2  - Journal of Finance
IS  - 1
AB  - Recent findings presented in the finance and accounting literature 
have indicated that firms are using increasingly sophisticated 
capital budgeting techniques (Istvan [2], Klammer [3] and Fremgen 
[1]. The present paper discusses the results of a more recent survey 
of large U.S. firms that was conducted by the authors. The survey 
(presented in the Appendix) inquired about the capital budgeting 
techniques employed, the computation of the discount rate and of cash 
flows, and the method of estimating and adjusting for project risk. 
Section II describes the sample employed and presents the results of 
the survey. Section III compares the results to those of previous 
surveys and briefly examines the association between the survey 
findings and a number of firm economic variables. Section IV is a 
summary. [Авторский текст] 
AU  - Schall, Lawrence D.
AU  - Sundem, Gary L.
AU  - Geijsbeek, William R.
UR  - http://ecsocman.hse.ru/text/19002889/
PY  - 1978
SP  - 281-7
M2  - 281
VL  - 33
SN  - 
N1  - 
LA  - EN
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