A Comprehensive Review of Scientific Literature on Methods for Determining Discount Rates in Corporate Practices

Autor:	Klára Szűcs Markovics
Jazyk:	angličtina
Rok vydání:	2012
Předmět:	capital budgeting discount rates required rate of return weighted average cost of capital Social Sciences Economics as a science HB71-74
Zdroj:	Theory, Methodology, Practice, Vol 8, Iss 02 (2012)
Druh dokumentu:	article
ISSN:	1589-3413 2415-9883
Popis:	On the basis of the findings of research conducted in eighteen countries and in the Central and Eastern European region, this study seeks to understand how the discount rate is set when capital budgeting practices are involved. According to the reviewed academic literature, the weighted average cost of capital is the most popular method of determining discount rates in a number of countries. Besides this, decision makers often apply the single method of corporate required rate of return regardless of the character of specific decision aspects and market risks.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/b3b99b23ef4b4096b30d67b8a634c14f Zobrazit plný text záznamu View record in DOAJ