Analysis of divisional profitability using the residual income profile: A note on cash flows and rates of growth

Managerial and Decision Economics

Volumn 19, Issue 1, 1998, Pages 55-58

  Kousenidis, Dimitrios V ^a   Negakis, Christos I ^a   Floropoulos, Iordanis N ^a  

^a ARISTOTLE UNIVERSITY OF THESSALONIKI   (Greece)

Author keywords

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Indexed keywords

EID: 85015693687     PISSN: 01436570     EISSN: 10991468     Source Type: Journal    
DOI: 10.1002/(SICI)1099-1468(199802)19:1<55::AID-MDE868>3.0.CO;2-O     Document Type: Article

References (8)

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2. J. Edwards, J. Kay and C. Mayer (1987). The Economic Analysis of Accounting Profitability, London: Oxford University Press.
3. C. R. Emmanuel, D. T. Otley and K. A. Merchant (1990). Accounting for Management Control, 2nd edn., London: Chapman and Hall.
4. M. L. Frigo and J. E. Ciecka (1995). Analysis of divisional profitability using the residual income profile. Managerial and Decision Economics, 16, 33–36.
5. J. A. Kay (1976). Accountants too could be happy in a golden age: The accountants rate of profit and the internal rate of return. Oxford Economic Papers-New Series, 28, November, 447–460.
6. J. A. Ohlson (1991). The theory of value and earnings and an introduction to the Ball–Brown analysis. Contemporary Accounting Research, 8(1), 1–19.
7. K. V. Peasnell (1982). Some formal connections between economic values and yields and accounting numbers. Journal of Business Finance and Accounting, 9(3), Autumn, 361–381.
8. A. W. Stark (1982). Estimating the internal rate of return from accounting data—a note. Oxford Economic Papers-New Series, 34, November, 292–302.