Por favor utiliza este link para citar o compartir este documento: http://repositoriodigital.academica.mx/jspui/handle/987654321/78139
Título: Ranking and optimal selection of investments with internal rate of return and benefit-cost ratio: a revision
Palabras clave: Net present value
NPV
internal rate of return
IRR
benefit-cost ratio
B/CR
profitability index
NPV assumptions
Fecha de publicación: 9-Jul-2012
Editorial: Contaduría y administración
Descripción: The purpose of this paper is to present a procedure to include the implicit assumptions of Net Present Value (NPV) in the Internal Rate of Return (IRR), and the profitability index (benefit-cost ratio B/CR). The resulting indicators are the weighted IRR (WIRR) and the expanded B/CR (EB/CR). These two desirability measures are designed for variable and constant discount rates. They have the property to coincide with the NPV ranking for investment analysis and hence, will maximize value. Examples are presented.
Other Identifiers: http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S0186-10422012000100003
Aparece en las Colecciones:Contaduría y Administración

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