Residual income and value creation: an investigation into the lost-capital paradigm

DOI10.1016/j.ejor.2009.03.004zbMath1191.91050OpenAlexW3123346710MaRDI QIDQ1037678

Carlo Alberto Magni

Publication date: 16 November 2009

Published in: European Journal of Operational Research (Search for Journal in Brave)

Full work available at URL: https://mpra.ub.uni-muenchen.de/14570/1/MPRA_paper_14570.pdf

zbMATH Keywords

managementnet present valueresidual incomemarket valuevalue creationcorporate financeaccountingbook valueincentive compensationlost-capital

Mathematics Subject Classification ID

Mathematical economics (91B99) Corporate finance (dividends, real options, etc.) (91G50)

Related Items (3)

Capital depreciation and the underdetermination of rate of return: a unifying perspective ⋮ Consistency between principal and agent with differing time horizons: computing incentives under risk ⋮ Axiomatization of residual income and generation of financial securities

Cites Work

• Unnamed Item
• Splitting up value: a critical review of residual income theories
• On decomposing net final values: EVA, SVA and shadow project
• Incentives for Efficient Inventory Management: The Role of Historical Cost
• Mathematical Analysis of Rates of Return Under Certainty

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