Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return

The Return on Investment (ROI) is widely regarded as a key measure of firm’s performance. The literature has recognized, mostly, that ROI will not reflect economic profitability. This study takes behavior of ROI as a function of two variables: past growth and accounting conservatism. The studied sam...

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Autores principales: Ali Rahmani, Fatemeh Karami, Bahareh Ameri
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2015
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Acceso en línea:https://doaj.org/article/e01f8f0af99b48ad80dc36ea75439f76
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