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A LONGITUDINAL SURVEY ON CAPITAL BUDGETING PRACTICES
Author(s) -
Pike Richard
Publication year - 1996
Publication title -
journal of business finance and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.282
H-Index - 77
eISSN - 1468-5957
pISSN - 0306-686X
DOI - 10.1111/j.1468-5957.1996.tb00403.x
Subject(s) - capital budgeting , investment (military) , longitudinal study , capital (architecture) , capital investment , business , longitudinal data , survey research , accounting , economics , actuarial science , finance , geography , political science , sociology , statistics , business administration , demography , mathematics , project appraisal , archaeology , politics , law
This paper reports the findings of a longitudinal study of capital budgeting practices within 100 large UK companies between 1975 and 1992. Such an approach enables a more meaningful comparison of changes in investment practices over time and helps to clarify the confusing picture built up from comparison of prior surveys with different research designs and often low response rates.