Relationship betwenn internal rates of return and accounting rates of return

Sebastien Yafil and Denis Babusiaux
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Sebastien Yafil: IFPEN - IFP Energies nouvelles
Denis Babusiaux: IFPEN - IFP Energies nouvelles

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Abstract: The purpose of this paper is to provide a synthesis of the relationship between intemal rates of retum and accounting rates of return. It restates and completes a number of classic results by providing demonstrations that are sometimes more general and often simpler than previous demonstrations. The example of a single project is briefly presented. Emphasis is placed on a firm in steady state growth and on the interpretation of accounting rates of retum as interna! rates of return that vary in time.

Date: 1995-05
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