Goal Setting for Effective Corporate Planning
提出企业应同时决定研发、投资、股利和债务政策，并给出一个替代传统最大化净资产收益率或每股收益增长目标的战略规划模型。
The hypothesis that firms simultaneously determine their research and development, investment, dividend, and new debt policies generally is substantiated in the financial literature. The strategic planning model advocated in this study offers an alternative to the generally accepted goals of maximizing the return on equity or growth in earnings per share.