haku: @indexterm capital budgeting / yhteensä: 390
viite: 66 / 390
| Tekijä: | Pike, R. |
| Otsikko: | A longitudinal survey on capital budgeting practices |
| Lehti: | Journal of Business Finance and Accounting
1996 : JAN, VOL. 23:1, p. 79-92 |
| Asiasana: | ACCOUNTING SURVEYS CAPITAL BUDGETING |
| Kieli: | eng |
| Tiivistelmä: | This paper reports the findings of a longitudinal study of capital budgeting practices within 100 large UK companies between 1975 and 1992. Such an approach enables a more meaningful comparison of changes in investment practices over time and helps to clarify the confusing picture built up from comparison of prior surveys with different research designs and often low response rates. Three basic questions are addressed in this paper. (1) What overall picture emerges from such a longitudinal survey? (2) To what extent is the level of capital budgeting sophistication associated with firm size and use of information technology? (3) How useful is the longitudinal survey approach as an empirical research instrument. |
SCIMA