Estimating The Economic Rate Of Return From Accounting Data, 1st Edition

  • Published By:
  • ISBN-10: 113460629X
  • ISBN-13: 9781134606290
  • DDC: 657
  • Grade Level Range: College Freshman - College Senior
  • 224 Pages | eBook
  • Original Copyright 2014 | Published/Released November 2015
  • This publication's content originally published in print form: 2014

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About

Overview

A growing chorus of voices has suggested that the world's religions may become critical actors as the climate crisis unfolds, particularly in light of international paralysis on the issue. In recent years, many faiths have begun to address climate change and its consequences for human societies, especially the world's poor. This is the first volume to use social science to examine how religions are helping to address one of the most significant and far-reaching challenges of our time.

While there is a growing literature in theology and ethics about climate change and religion, little research has been previously published about the ways in which religious institutions, groups and individuals are responding to the problem of climate change. Seventeen research-driven chapters are written by sociologists, anthropologists, geographers and other social scientists. This book explores what effects religions are having, what barriers they are running into or creating, and what this means for the global struggle to address climate change.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
1: The Accountant in a Golden Age.
2: Return on Investment: The Relation of Book-Yield to True Yield.
3: Discussion Comments.
4: Income Models, Book Yield, and the Rate of Return.
5: Alternative Rate of Return Concepts and their Implications for Utility Regulation.
6: Relationship between the Accounting and the Internal Rate of Return Measures: A Synthesis and an Analysis.
7: The Measurement of Corporate Rates of Return: A Generalized Formulation.
8: Accountants, Too, Could be Happy in a Golden Age: The Accountants Rate of Profit and The Internal Rate of Return.
9: Accounting Rate of Profit and Internal Rate of Return.
10: Accounting Rate of Profit and Internal Rate of Return; A Reply.
11: On the Use of the Accounting Rate of Return in Empirical Research.
12: On the Use of the Accounting Rate of Return in Empirical Research: A Correction.
13: Estimating the Internal Rate of Return from Accounting Data—A Note.
14: Cash Recovery Rates and Measures of Firm Profitability.
15: Some Formal Connections between Economic Values and Yields and Accounting Numbers.
16: Limitations of Using the Cash Recovery Rate to Estimate the IRR: A Note.