资本预算实践的纵向调查

A LONGITUDINAL SURVEY ON CAPITAL BUDGETING PRACTICES

Journal of Business Finance & Accounting · 1996
被引 244 · 同刊同年前 2%
人大 A-ABS 3

中文导读

报告了对1975年至1992年间100家英国大公司资本预算实践的纵向研究结果,有助于比较投资实践随时间的变化,并澄清先前调查的混乱图景。

Abstract

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.

资本预算实践纵向调查英国公司投资决策