Matches in SemOpenAlex for { <https://semopenalex.org/work/W2314465224> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2314465224 endingPage "11" @default.
- W2314465224 startingPage "1" @default.
- W2314465224 abstract "Abstract Internal rate of return (IRR) measures the level annual return over the life of an investment, whereas return on equity (ROE) measures the return over each accounting period. This paper develops the relationships between IRR and ROE by presenting and proving four algebraic theorems involving IRR and ROE. These theorems are developed using generic investment terminology that does not rely on any specific accounting basis. The relationships are then expressed using U.S. statutory and GAAP terminology. The paper demonstrates that IRR is not just a statutory concept and ROE is not just a GAAP concept. Financial projections for a hypothetical insurance product illustrate these relationships." @default.
- W2314465224 created "2016-06-24" @default.
- W2314465224 creator A5017167233 @default.
- W2314465224 date "2000-10-01" @default.
- W2314465224 modified "2023-09-25" @default.
- W2314465224 title "Bridging the Gap Between Roe and IRR" @default.
- W2314465224 cites W2188249385 @default.
- W2314465224 doi "https://doi.org/10.1080/10920277.2000.10595934" @default.
- W2314465224 hasPublicationYear "2000" @default.
- W2314465224 type Work @default.
- W2314465224 sameAs 2314465224 @default.
- W2314465224 citedByCount "4" @default.
- W2314465224 countsByYear W23144652242016 @default.
- W2314465224 countsByYear W23144652242017 @default.
- W2314465224 countsByYear W23144652242023 @default.
- W2314465224 crossrefType "journal-article" @default.
- W2314465224 hasAuthorship W2314465224A5017167233 @default.
- W2314465224 hasConcept C10138342 @default.
- W2314465224 hasConcept C106159729 @default.
- W2314465224 hasConcept C121955636 @default.
- W2314465224 hasConcept C138885662 @default.
- W2314465224 hasConcept C149782125 @default.
- W2314465224 hasConcept C155530773 @default.
- W2314465224 hasConcept C158129432 @default.
- W2314465224 hasConcept C162118730 @default.
- W2314465224 hasConcept C162324750 @default.
- W2314465224 hasConcept C169549615 @default.
- W2314465224 hasConcept C175444787 @default.
- W2314465224 hasConcept C17744445 @default.
- W2314465224 hasConcept C199539241 @default.
- W2314465224 hasConcept C199728807 @default.
- W2314465224 hasConcept C200870193 @default.
- W2314465224 hasConcept C26584437 @default.
- W2314465224 hasConcept C2778348673 @default.
- W2314465224 hasConcept C37917861 @default.
- W2314465224 hasConcept C41895202 @default.
- W2314465224 hasConcept C547195049 @default.
- W2314465224 hasConcept C86637286 @default.
- W2314465224 hasConceptScore W2314465224C10138342 @default.
- W2314465224 hasConceptScore W2314465224C106159729 @default.
- W2314465224 hasConceptScore W2314465224C121955636 @default.
- W2314465224 hasConceptScore W2314465224C138885662 @default.
- W2314465224 hasConceptScore W2314465224C149782125 @default.
- W2314465224 hasConceptScore W2314465224C155530773 @default.
- W2314465224 hasConceptScore W2314465224C158129432 @default.
- W2314465224 hasConceptScore W2314465224C162118730 @default.
- W2314465224 hasConceptScore W2314465224C162324750 @default.
- W2314465224 hasConceptScore W2314465224C169549615 @default.
- W2314465224 hasConceptScore W2314465224C175444787 @default.
- W2314465224 hasConceptScore W2314465224C17744445 @default.
- W2314465224 hasConceptScore W2314465224C199539241 @default.
- W2314465224 hasConceptScore W2314465224C199728807 @default.
- W2314465224 hasConceptScore W2314465224C200870193 @default.
- W2314465224 hasConceptScore W2314465224C26584437 @default.
- W2314465224 hasConceptScore W2314465224C2778348673 @default.
- W2314465224 hasConceptScore W2314465224C37917861 @default.
- W2314465224 hasConceptScore W2314465224C41895202 @default.
- W2314465224 hasConceptScore W2314465224C547195049 @default.
- W2314465224 hasConceptScore W2314465224C86637286 @default.
- W2314465224 hasIssue "4" @default.
- W2314465224 hasLocation W23144652241 @default.
- W2314465224 hasOpenAccess W2314465224 @default.
- W2314465224 hasPrimaryLocation W23144652241 @default.
- W2314465224 hasRelatedWork W2129053021 @default.
- W2314465224 hasRelatedWork W2132213518 @default.
- W2314465224 hasRelatedWork W2141444199 @default.
- W2314465224 hasRelatedWork W2297202428 @default.
- W2314465224 hasRelatedWork W2782426595 @default.
- W2314465224 hasRelatedWork W2803932399 @default.
- W2314465224 hasRelatedWork W2964307439 @default.
- W2314465224 hasRelatedWork W2992850737 @default.
- W2314465224 hasRelatedWork W3150498184 @default.
- W2314465224 hasRelatedWork W918552003 @default.
- W2314465224 hasVolume "4" @default.
- W2314465224 isParatext "false" @default.
- W2314465224 isRetracted "false" @default.
- W2314465224 magId "2314465224" @default.
- W2314465224 workType "article" @default.