1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. International Journal of Finance, Insurance and Risk Management (JFIRM)
  6. 2011
  7. Volume 1, Issue 3, 2011
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/68374
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dc.contributor.authorRoush, Melvin L.-
dc.contributor.authorKhaled, Mohammed S.-
dc.contributor.authorKeef, Stephen P.-
dc.date.accessioned2021-02-02T12:41:13Z-
dc.date.available2021-02-02T12:41:13Z-
dc.date.issued2011-
dc.identifier.citationRoush, M. L., Khaled, M. S., & Keef, S. P. (2011). Are economic profit and the internal rate of return merely accounting measures?. International Journal of Finance, Insurance and Risk Management, 1(3), 120-129.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/68374-
dc.description.abstractThis paper explores the proposition that economic profit and the internal rate of return are merely accounting concepts. They share a number of common aspects. These include an allocation of capital that is unrelated to market forces and a treatment in the literature that focuses on the mathematics rather than the economics. We show that the two measures have limited, if any, economic content. Therefore we conclude that they are devoid of compelling theoretical interest in the domain of wealth maximization.en_GB
dc.language.isoenen_GB
dc.publisherISMASYSTEMS Scientific Researchen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectProfiten_GB
dc.subjectRate of returnen_GB
dc.subjectNet present valueen_GB
dc.subjectAccountingen_GB
dc.subjectEconomicsen_GB
dc.titleAre economic profit and the internal rate of return merely accounting measures?en_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holderen_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.35808/ijfirm/17-
dc.publication.titleInternational Journal of Finance, Insurance and Risk Managementen_GB
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