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- W2032048812 abstract "In a recent Decision Sciences article, McMath (1990) developed the correction constants approach for eliminating the end-of-year bias in the present value of streams with subannual cash flows. A limitation of this approach is that it assumes subannual cash flows are level. In many types of businesses, subannual cash flows follow a predictable seasonal pattern and, consequently, a present value estimate based upon a level correction constant is biased. This article derives a general formula for determining correction constants for seasonal cash flow patterns, examines the direction and magnitude of the seasonal bias, and applies seasonal correction constants to a capital budgeting problem." @default.
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- W2032048812 date "1997-01-01" @default.
- W2032048812 modified "2023-09-30" @default.
- W2032048812 title "Correction Constants for Present Values of Seasonal Cash Flows" @default.
- W2032048812 cites W2016388361 @default.
- W2032048812 doi "https://doi.org/10.1111/j.1540-5915.1997.tb01309.x" @default.
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