Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals

Abstract

Journal of Business Finance & AccountingVolume 16, Issue 3 p. 425-432 Accounting and Economic Rates of Return: A Note On Depreciation and Other Accruals L.A. Gordon, The authors are respectively from the University of Maryland at College Park; and the University of Ulster at Jordanstown, County Antrim. They gratefully appreciate comments on an earlier draft of this paper from G. Benston, R. Brief, F. Fisher, G. Harcourt, G. Lawson, M. Loeb, S. Martin, G. Pinches and G. Salamon. Any remaining errors are the responsibility of the authors. They would also like to acknowledge the computational assistance of J. Tsay.Search for more papers by this authorA.W. Stark, The authors are respectively from the University of Maryland at College Park; and the University of Ulster at Jordanstown, County Antrim. They gratefully appreciate comments on an earlier draft of this paper from G. Benston, R. Brief, F. Fisher, G. Harcourt, G. Lawson, M. Loeb, S. Martin, G. Pinches and G. Salamon. Any remaining errors are the responsibility of the authors. They would also like to acknowledge the computational assistance of J. Tsay.Search for more papers by this author L.A. Gordon, The authors are respectively from the University of Maryland at College Park; and the University of Ulster at Jordanstown, County Antrim. They gratefully appreciate comments on an earlier draft of this paper from G. Benston, R. Brief, F. Fisher, G. Harcourt, G. Lawson, M. Loeb, S. Martin, G. Pinches and G. Salamon. Any remaining errors are the responsibility of the authors. They would also like to acknowledge the computational assistance of J. Tsay.Search for more papers by this authorA.W. Stark, The authors are respectively from the University of Maryland at College Park; and the University of Ulster at Jordanstown, County Antrim. They gratefully appreciate comments on an earlier draft of this paper from G. Benston, R. Brief, F. Fisher, G. Harcourt, G. Lawson, M. Loeb, S. Martin, G. Pinches and G. Salamon. Any remaining errors are the responsibility of the authors. They would also like to acknowledge the computational assistance of J. Tsay.Search for more papers by this author First published: June 1989 https://doi.org/10.1111/j.1468-5957.1989.tb00027.xCitations: 16AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinked InRedditWechat Citing Literature Volume16, Issue3June 1989Pages 425-432 RelatedInformation