haku: @indexterm capital budgeting / yhteensä: 390
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| Tekijä: | Haka, S. F. |
| Otsikko: | Capital budgeting techniques and firm specific contingencies : a correlational analysis. |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:1, p. 31-48 |
| Asiasana: | CAPITAL BUDGETING DISCOUNTED CASH FLOW |
| Kieli: | eng |
| Tiivistelmä: | A construction of an empirically testable contingent theory for discounted cash flow techniques by combining analytic developments in the financial theory of capital budgeting with contingency theory. The theory is tested by correlating an effectiveness measure, based on stock return data of sample firms, with hypothesized contingent variables, measured via interview and questionnaire indicating positive correlations and predictable environments, the use of long-term reward systems and the degree of decentralisation of the capital budgeting process. |
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