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政大機構典藏 > 商學院 > 會計學系 > 國科會研究計畫 > Item 140.119/69652

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/69652

Title:	探索現金回收率與內部報酬率間關係之衡量誤差
Other Titles:	Properties of Measurement Error Contained in the Cash Recovery Rate.
Authors:	康榮寶
Contributors:	會計學系
Keywords:	報酬率;衡量誤差 Recovery rate;Measurement error
Date:	1993
Issue Date:	2014-09-09 17:36:48 (UTC+8)
Abstract:	The Internal Rate of Return (IRR) has long been recognized as a basic profitability measure (e.g., Dorfman 1981, Fisher and McGowan 1983)./sup 1/ In the past 30 years, there have been two main research approaches to estimating the IRR from accounting information. One is based on the cash recovery rate (CRR) and the other is based on the accounting rate of return (ARR). The CRR approach attempts to establish a functional relationship between the CRR and the IRR under steady-state conditions. The CRR is defined as C/sub t//I/sub t/, the ratio of total cash flow, C/sub t/, to gross investments, I/sub t/, at period t. The CRR approach was first discussed by Ijiri (1978, 1979, 1980) and, subsequently, Salamon (1982), Gordon and Hamer (1988), and Griner and Stark (1988).
Relation:	行政院國家科學委員會計畫編號NSC82-0301-H004-004
Data Type:	report
Appears in Collections:	[會計學系] 國科會研究計畫

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