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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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2015
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| Accès en ligne: | https://doaj.org/article/e01f8f0af99b48ad80dc36ea75439f76 |
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