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題名 探索現金回收率與內部報酬率間關係之衡量誤差 其他題名 Properties of Measurement Error Contained in the Cash Recovery Rate. 作者 康榮寶 貢獻者 會計學系 關鍵詞 報酬率;衡量誤差
Recovery rate;Measurement error日期 1993 上傳時間 9-Sep-2014 17:36:48 (UTC+8) 摘要 The Internal Rate of Return (IRR) has long been recognized as a basic profitability measure (e.g., Dorfman 1981, Fisher and McGowan 1983)./sup 1/ In the past 30 years, there have been two main research approaches to estimating the IRR from accounting information. One is based on the cash recovery rate (CRR) and the other is based on the accounting rate of return (ARR). The CRR approach attempts to establish a functional relationship between the CRR and the IRR under steady-state conditions. The CRR is defined as C/sub t//I/sub t/, the ratio of total cash flow, C/sub t/, to gross investments, I/sub t/, at period t. The CRR approach was first discussed by Ijiri (1978, 1979, 1980) and, subsequently, Salamon (1982), Gordon and Hamer (1988), and Griner and Stark (1988). 關聯 行政院國家科學委員會
計畫編號NSC82-0301-H004-004資料類型 report dc.contributor 會計學系 en_US dc.creator (作者) 康榮寶 zh_TW dc.date (日期) 1993 en_US dc.date.accessioned 9-Sep-2014 17:36:48 (UTC+8) - dc.date.available 9-Sep-2014 17:36:48 (UTC+8) - dc.date.issued (上傳時間) 9-Sep-2014 17:36:48 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/69652 - dc.description.abstract (摘要) The Internal Rate of Return (IRR) has long been recognized as a basic profitability measure (e.g., Dorfman 1981, Fisher and McGowan 1983)./sup 1/ In the past 30 years, there have been two main research approaches to estimating the IRR from accounting information. One is based on the cash recovery rate (CRR) and the other is based on the accounting rate of return (ARR). The CRR approach attempts to establish a functional relationship between the CRR and the IRR under steady-state conditions. The CRR is defined as C/sub t//I/sub t/, the ratio of total cash flow, C/sub t/, to gross investments, I/sub t/, at period t. The CRR approach was first discussed by Ijiri (1978, 1979, 1980) and, subsequently, Salamon (1982), Gordon and Hamer (1988), and Griner and Stark (1988). en_US dc.format.extent 225 bytes - dc.format.mimetype text/html - dc.language.iso en_US - dc.relation (關聯) 行政院國家科學委員會 en_US dc.relation (關聯) 計畫編號NSC82-0301-H004-004 en_US dc.subject (關鍵詞) 報酬率;衡量誤差 en_US dc.subject (關鍵詞) Recovery rate;Measurement error en_US dc.title (題名) 探索現金回收率與內部報酬率間關係之衡量誤差 zh_TW dc.title.alternative (其他題名) Properties of Measurement Error Contained in the Cash Recovery Rate. en_US dc.type (資料類型) report en
