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Journal of Finance

Опубликовано на портале: 31-03-2003
Lawrence D. Schall, Gary L. Sundem, William R. Geijsbeek Journal of Finance. 1978.  Vol. 33. No. 1. P. 281-7. 
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]
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