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| Author: | Fischer, E. O. |
| Title: | Zur Auswahl zwischen festverzinslichen Krediten: Irrtümer in der Praxis |
| Journal: | Journal für Betriebswirtschaft
2001 : VOL. 51:3, p. 137-140 |
| Index terms: | Capital budgeting Transaction costs Interest rates |
| Language: | ger |
| Abstract: | In this paper we are concerned with the right choice between several credits with different nominal interest rates and transaction costs. By means of general considerations from the theory of capital budgeting we show that this decision can be done by minimizing the effective annuities or the rates of return of the different credits. |
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