Search Results - subject_exact:"Investitionsrechnung"

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Quasi-indexers' ownership and capital budgeting efficiency of firms

Zhang, Xiaowen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641311

The economics of capital allocation in firms : evidence from internal capital markets

Hoang, Daniel; Gatzer, Sebastian; Ruckes, Martin E. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447377

Learning about discount rates

Dessaint, Olivier; Gondhi, Naveen; Peress, Joël - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450075

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Learning about discount rates

Dessaint, Olivier; Gondhi, Naveen; Peress, Joël - 2025

Book / Working Paper

Entscheidungsfindung bei Software-Investitionen : Fallstudie eines Multi-Criteria Decision Making bei einem deutschen Dentalhersteller

Koch, Rosemarie; Budde, Sebastian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633351

Multiple contracts: periodic balloon payments and constant amortization

Faro, Clóvis de; Lachtermacher, Gerson - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434769

Economic budgeting for endowment-dependent universities

Campbell, John Y.; Stein, Jeremy C.; Wu, Alex A. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633934

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Economic Budgeting for Endowment-Dependent Universities

Campbell, John Y.; Stein, Jeremy C.; Wu, Alex A. - 2024

Book / Working Paper

Risk in financial decision-making : a conceptual framework for investors and corporate managers

Hrytsiv, Kateryna; Kartašova, Jekaterina - 2025

This paper explores the multifaceted nature of risk in financial decision-making by integrating traditional finance models with insights from behavioural finance. It assesses the application of models such as the Capital Asset Pricing Model (CAPM), Weighted Average Cost of Capital (WACC), and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556216

Themed issue on: financial management practices

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674969

Backhauling im Kontext eines wettbewerblichen FTTH-Ausbaus : Bedeutung des Footprints für die Backhaul-Kosten : eine modellgestützte Analyse

Ockenfels, Martin; Kulenkampff, Gabriele; Eltges, Fabian; … - 2025

Diese Studie untersucht, wie sich die Backhaul-Kosten im Glasfaserausbau in Abhängigkeit vom räumlichen Footprint unterschiedlicher Netzbetreibertypen unterscheiden. Ausgangspunkt ist die Annahme, dass neben der Besiedlungsdichte auch die Anzahl, Größe und räumliche Verteilung der...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558123

Unternehmerische Finanzierungspolitik : eine wertorientierte Einführung

Paul, Stephan; Horsch, Andreas; Kaltofen, Daniel; Uhde, … - 2026 - 2., aktualisierte und überarbeitete Auflage

Angesichts struktureller Umbrüche und politischer Verschiebungen sind klassische Modellwelten der Finanzierungstheorie, die auf vollkommenen Märkten spielen, nicht mehr zeitgemäß. Heute muss die Lehre zu Theorie und Praxis der Finanzierungspolitik beide Sphären miteinander verbinden - wie...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015406947

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Unternehmerische Finanzierungspolitik : eine wertorientierte Einführung

Paul, Stephan; Horsch, Andreas; Kaltofen, Daniel; Uhde, … - 2017

Book / Working Paper

Projects with no cost of capital

Levy, Moshe - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396007

Evaluation of investment projects in Kyrgyzstan : modern methods and errors in controlling practice

Toichiev, Tilek - 2025

The study aimed to improve methodological approaches to assessing the effectiveness of investment projects in the Kyrgyz Republic. The study was based on the comparative economic, structural-dynamic, correlation-regression and scenario analysis, as well as methods of content analysis of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616717

Capital Budgeting For EPS Maximizers

Ben-David, Itzhak; Chinco, Alex - 2025

To increase a company's earnings, a project must generate enough income next year to pay for its own financing. Hence, a manager who wants to maximize her EPS (earnings per share) should only invest in accretive projects that have income yields above the firm's cheapest financing option. This is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438286

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Capital budgeting for EPS maximizers

Ben-David, Itzhak; Chinco, Alex - 2025

Book / Working Paper

Capital budgeting for EPS maximizers

Ben-David, Itzhak; Chinco, Alex - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071164

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Capital Budgeting For EPS Maximizers

Ben-David, Itzhak; Chinco, Alex - 2025

Book / Working Paper

The cost of capital calculation in the project finance settings

Mielcarz, Paweł; Osiichuk, Dmytro; Struciński, Adrian - 2025

The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for equity (FCFE) method, whereby cash flows,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447054

Applying the empirical average cost of capital : estimating the cost of funds at the firm and industry levels

Olson, Gerard T.; Pagano, Michael S. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015071908

Decision-making in the capital budgeting context : effects of type of decision aid and increases in information load

Hartmann, Maren; Weißenberger, Barbara E. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014494708

Handbuch der Investitionsrechnung

Karwatt, Lothar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327460

Sustainability real options

Smit, Han T. J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422374

An investigation of the extent of implementation of the financial management practices of agri-SMEs in developing countries : evidence from Tanzania

Mang'ana, Kulwa Mwita; Hokororo, Silver John; … - 2024

The success of agricultural Small and Medium Enterprises (agri-SMEs), among other factors, heavily relies on their ability to manage finances effectively. This study examined the extent to which agricultural SMEs in Tanzania practice financial management activities. The study employed a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014513310

How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions

Wouters, Marc; Stadtherr, Frank - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015098518

Corporate leverage during COVID-19

Huq, Tahsin Imtiazul; Hassan, M. Kabir; Dung Viet Tran - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015444885

A contribution to the NPV-IRR debate

Castagnoli, Erio; Favero, Gino - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593572

Affect and reason in uncertain accounting settings : the case of capital investment appraisal

Andon, Paul; Baxter, Jane; Chua, Wai-fong - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015164405

Taking carbon into account in capital budgeting : a field study of municipal energy companies in finland

Hyvönen, Timo; Laine, Matias; Pellinen, Jukka - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015176981

Commentary on "The economics of capital allocation in firms : evidence from internal capital markets"

Poux-Guillaume, Grégoire - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549752

Irr and equivalence of cash-flow streams, loans, and portfolios of bonds

Favero, Gino; Piacitelli, Gherardo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015177115

Des plaines paper : analytics and automation in capital budgeting

Daly, Abbie L.; Walstra, Richard J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667859

Capital budgeting techniques and financial performance : a comparison between SMEs and large listed firms

Purnamasari, Pupung; Adriza - 2024

Modern-day firms, both small and medium enterprises (SMEs) and large listed firms (LLFs) practice distinct investment appraisal approaches known as conventional and sophisticated capital budgeting techniques. Despite these prominent developments, the extant literature is yet to empirically...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326091

Investition

Bieg, Hartmut; Kußmaul, Heinz; Waschbusch, Gerd - 2025 - 4., vollständig überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015153075

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Investition

Bieg, Hartmut; Kußmaul, Heinz; Waschbusch, Gerd - 2016 - 3., vollständig überarbeitete Auflage

Edition: 3., vollständig überarbeitete Auflage

Book / Working Paper

Picking winners : managerial ability and capital allocation

Benz, Andreas; Demerjian, Peter R.; Hoang, Daniel; … - 2024 - This Version: November 14, 2023

We examine how division managers' human capital affects internal capital allocation using a hand-collected data set of divisional managers at S&P 1,500 firms. Based on a novel measure of division-manager ability, we show that more able division managers receive substantially larger capital...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014476579

BWL-Praxiswissen für Naturwissenschaften

Stiemer, Hans-Peter - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014490108

Grundlagen der Finanzwirtschaft : Analyse, Entscheidung und Umsetzung

Berk, Jonathan B.; DeMarzo, Peter M. - 2025 - 6., aktualisierte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015397451

The welfare cost of ignoring the beta

Gollier, Christian - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045082

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The welfare cost of ignoring the beta

Gollier, Christian - 2021

Book / Working Paper

The welfare cost of ignoring the beta

Gollier, Christian - 2021

Book / Working Paper

The mortgage piggy bank : building wealth through amortization

Bernstein, Asaf; Koudijs, Peter - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015046432

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The Mortgage Piggy Bank : Building Wealth through Amortization

Bernstein, Asaf; Koudijs, Peter - 2021

Book / Working Paper

The welfare cost of ignoring the beta

Gollier, Christian - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045082

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The welfare cost of ignoring the beta

Gollier, Christian - 2021

Book / Working Paper

The welfare cost of ignoring the beta

Gollier, Christian - 2021

Book / Working Paper

Impact of financial management practices on the performance of small enterprises (SEs) : a study based on the perceptions of entrepreneurs in Southern Assam, India

Goala, Kuldeep; Awungshi, Yarso - 2024

Financial management practices play a crucial role in shaping the performance and growth of enterprises. Financial management involves arranging both short-term and long-term funding needs, ensuring the smooth functioning of enterprises. This research aimed to examine the relationship between...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402798

Modeling Managers As EPS Maximizers

Ben-David, Itzhak; Chinco, Alexander M. - 2023

Textbook theory assumes that firm managers maximize the net present value of future cash flows. But when you ask them, real-world firm managers consistently say that they are maximizing something else entirely: earnings per share (EPS). Perhaps this is a mistake. No matter. We take firm managers...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014250143

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Modeling Managers As EPS Maximizers

Ben-David, Itzhak; Chinco, Alex - 2023

Book / Working Paper

ESG Modelling Framework: quantification and measurement of ESG factors in the profit and loss statement

Ecer, Christian - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065478

Impact of capital budgeting techniques for investment decisions on optimising cost, in light of implementing MRPII systems : evidence from Jordan

Shwiyat, Ziyad Mustafa; Bataineh, Ashraf; Aljawarneh, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064970

Chapter 14 Integrating ESG With Corporate Investment Decision-Making

Khan, Muhammad Irfan; Iqbal, Athar - 2024

This is an acceptable fact that firms put efforts to maximize shareholders wealth but there is growing demand that firms are also accountable to various stakeholders associated directly or indirectly with the firms' business activities. Investors now evaluate firm's performance not only from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015488003

Firm characteristics and the use of investment decision techniques in the global south : evidence from Ghana

Owusu-Ansah, Anthony; Addico, Nene Lartey; Amewu, Godfred - 2023

This study uses a survey approach to investigate how managers associated with thirty (30) firm characteristics subgroups apply thirty-seven (37) investment decision techniques in practice in a frontier market covering: capital budgeting, cost of equity, cost of capital, and adjustments for other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014458834

Cases in corporate finance

Joshipura, Mayank; Mathur, Sachin - 2024

List of Exhibits Acknowledgements Abbreviations Introduction PART I: Financial Planning and Working capital management 1 Monark Building Materials: Estimating Working Capital Fund Requirements 2 Amber Enterprises: Working Capital Assessment for Seasonal Business 3 ValueBuy Retail: Working...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014562773

Decision rules for corporate investment

Toorop, Reinier de Adelhart; Schoenmaker, Dirk; … - 2023

We investigate the decision rules for corporate investment by designing a company value frontier. This company value frontier allows for balancing the financial value and social and environmental impacts. This article develops novel value concepts-ranging from shareholder value to shareholder...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014502370

Firms' Perceived Cost of Capital

Gormsen, Niels; Huber, Kilian - 2024

We study hand-collected data on firms' perceptions of their cost of capital. Firms with higher perceived cost of capital earn higher returns on invested capital and invest less, suggesting that the perceived cost of capital shapes long-run capital allocation. The perceived cost of capital is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576640

Who has turned the project management lights on? : a comparative analysis of transportation and information technology in US state governments

Grandage, Andrew J.; Mitchell, David - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014338970

Capital budgeting and managerial empire building

Weiskirchner-Merten, Katrin - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014290486

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Capital Budgeting and Managerial Empire Building

Weiskirchner-Merten, Katrin - 2022

Book / Working Paper

Capital budgeting, uncertainty, and misallocation

Charoenwong, Ben; Kimura, Yosuke; Kwan, Alan; Tan, Eugene - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015072039

NPV, IRR, PI, PP, and DPP : a unified view

Sokolov, Mikhail V. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015072094

Brealey, Myers, and Allen on Capital Budgeting, Capital Structure, and Agency Issues

Brealey, Richard A.; Myers, Stewart C.; Allen, Franklin - 2023

In these extracts from the world's bestselling graduate textbook, the authors offer a number of suggestions for practitioners, including: - When valuing a company or an investment project, managers should start whenever possible with the asset's market price as the best initial estimate and then...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014265234