Linear Programming, Asset services

Depreciation, Time-adjusted Depreciation, Cost allocation, Cost accounting

Lease accounting, Capital Gain, Discount rate

Nicholas J. Gonedes, The Significance of Selected Accounting Procedures: A Statistical Test, Journal of Accounting Research, Vol. 7, Empirical Research in Accounting: Selected Studies 1969 (1969), pp. 90-113

Robert J. Saunders, On the Interpretation of Models Explaining Cross Sectional Differences Among Commercial Banks, The Journal of Financial and Quantitative Analysis, Vol. 4, No. 1 (Mar., 1969), pp. 25-35

Many students of business finance subsume the risks associated with a firm's income stream under two general cognomens, namely, “business risk” and “financial risk.”1 The degree of business risk associated with a firm's income stream is considered to be a function of all determinants of risk except those that relate to the means by which a firm's operations are financed (i.e., the nature of a firm's capital structure). In general, business risk is determined by a firm's asset structure, the purposes for which a firm's assets are used, and the efficiency and effectiveness with which a firm's assets are utilized. The determinants of business risk include the competitive position of a firm, the nature of a firm's operating expenses, the intensity of demand for a firm's products, and a firm's managerial resources, inter alia. A measurement of the variability of net operating income (i.e., earnings before interest expenses and income taxes) is usually employed as a surrogate of business risk.

Journal Article The Utility of Wealth and the Utility of Windfalls Get access J. S. Flemming J. S. Flemming Nuffield College, Oxford Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 36, Issue 1, January 1969, Pages 55–66, https://doi.org/10.2307/2296342 Published: 01 January 1969 Article history Received: 23 October 1967 Revision received: 08 July 1968 Published: 01 January 1969

Journal Article Classes of Utility Functions Admitting Tyrni's Homogeneous Saving Function Get access P. J. Kalman P. J. Kalman State University of New York at Stony Brook Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 36, Issue 1, January 1969, Pages 122–124, https://doi.org/10.2307/2296350 Published: 01 January 1969 Article history Received: 15 January 1968 Revision received: 24 June 1968 Published: 01 January 1969

Journal Article Alternative Asymptotic Tests of Significance and Related Aspects of 2SLS and 3SLS Estimated Parameters Get access P. J. Dhrymes P. J. Dhrymes University of Pennsylvania Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 36, Issue 2, April 1969, Pages 213–226, https://doi.org/10.2307/2296838 Published: 01 April 1969 Article history Received: 03 October 1967 Revision received: 08 August 1968 Published: 01 April 1969

Journal Article The Dynamic Nonsubstitution Theorem Get access J. A. Mirrlees J. A. Mirrlees Nuffield College, Oxford Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 36, Issue 1, January 1969, Pages 67–76, https://doi.org/10.2307/2296343 Published: 01 January 1969 Article history Received: 07 February 1968 Revision received: 31 July 1968 Published: 01 January 1969