Accounting- Versus Economic-Based Rates of Return: Implications for Profitability Measures in the Pharmaceutical Industry

Clinical Therapeutics

Volumn 26, Issue 1, 2004, Pages 155-174

  Skrepnek, Grant H ^a  

^a UNIVERSITY OF ARIZONA   (United States)

Author keywords

Accounting standards; Generally accepted accounting principles; Intangible asset valuation; Pharmaceutical industry; Profitability research and development

Indexed keywords

ACCOUNTING; COMPARATIVE STUDY; DRUG INDUSTRY; DRUG MANUFACTURE; ECONOMIC ASPECT; FINANCE; FINANCIAL MANAGEMENT; HUMAN; MANAGEMENT; MODEL; ORGANIZATION; PRACTICE GUIDELINE; PROFIT; REVIEW;

EID: 1242272148     PISSN: 01492918     EISSN: 1879114X     Source Type: Journal    
DOI: 10.1016/S0149-2918(04)90015-X     Document Type: Article

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