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CRITICAL REVIEW OF ACCOUNTING PERFORMANCE MEASURES

Ettore Piccirillo and Massimo G Noro

Chapter 2 in Guidebook for Supporting Decision Making Under Uncertainties:Today's Managers, Tomorrow's Business, 2008, pp 19-41 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Residual Income IndicatorsThe background of Residual Income Indicators (RII)Residual income indicators vs. traditional performance measuresROINPVIRREPSDividendROEDiscussion of NPV vs. IRR and ROIReturn on equity (ROE)Dividends and EPSThree advanced residual income indicatorsRappaportStewartTBR (Total Business Return)Similarities and differencesShortcomingsTime IssuesReinvestment rateNon-constant accumulation of project riskTime-varying discount ratesTime-varying discount rate componentsTerminal value calculationCapital Scale IssuesImplicationsReflection on Learnings“What three (or four) lessons have we learned?”“How do I put them into practical application?”

Keywords: Decision Making; Uncertainty; Supply Chain; Risk; Residue Income Indicator; Business Strategy; Value Added; Net Present Value; Growth; Flexibility (search for similar items in EconPapers)
Date: 2008
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