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The Measurement of Corporate Rates of Return: A Generalized Formation

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References

1964Tax Deductibility of Economic Depreciation to Insure Invariant Valuations311 cited
1937Some Aspects of the Pure Theory of Capital146 cited

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2009Depreciation Rules and the Relation between Marginal and Historical Cost50 cited
1998Regulating Prices to Equal Forward-Looking Costs: Cost-Based Prices or Price-Based Costs?38 cited
1974Accounting Rate of Return vs. Economic Rate of Return38 cited
1999The effect of accounting firm mergers on international markets for accounting services37 cited
1996Using accounting data to measure the economic performance of firms34 cited
1979On the Use of the Accounting Rate of Return in Empirical Research30 cited
1988On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications29 cited
1984ARR vs. IRR: A REVIEW AND AN ANALYSIS28 cited
2007Conservatism, Growth, and Return on Investment21 cited

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1999

ABC, strategy and business unit performance

20 cited

1989Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals19 cited