Accounting and Economic Measures of Performance
                                

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An issue of long-standing concern to academicians is the relation between  accounting and economic measures of performance.   The papers listed below are among the many papers written on this subject.

 

                                  

Gordon, L. A., M. P. Loeb, and C-Y Tseng, “Enterprise Risk Management and Firm Performance: A Contingency Perspective,” Journal of Accounting and Public Policy , Vol. 28, No. 4, 2009, pp. 301-327.

Gordon, L. A. and K. Smith, “Residual Income as a Performance Measure for Creating Firm Value,” Finance India, December 2001, pp. 1153-1172.

Gordon, L. A. and M. Myers, “Tobin’s q and Overinvestment,” Applied Economic Letters, (January 1998), pp. 1-4.

Gordon, L. A. and R. J. Iyengar, “Return on Investment and Corporate Capital Expenditures: Empirical Evidence,” Journal of Accounting and Public Policy, Vol. 15, No. 4 (Winter 1996), pp. 305-325.

Gordon, L. A. and A. Stark, “Accounting and Economic Rates of Return: A Note on Depreciation and Other Accruals,” Journal of Business Finance and Accounting, Vol. 16, No. 3 (1989), pp. 425-432.

Gordon, L. A. and M. Hamer, “Rates of Return and Cash Flow Profiles: An Extension,” The Accounting Review, (July, 1988), pp. 514-521.

Gordon, L. A. and M. Hamer, “Rates of Return and Cash Flow Profiles: An Extension,” The Accounting Review, (July, 1988), pp. 514-521.

Gordon, L. A., “Further Thoughts on the Accounting Rate of Return vs. the Economic Rate of Return,” Journal of Business Finance and Accounting, (Spring, 1977), pp. 133-134.f

Gordon, L. A., “Accounting Rate of Return vs. the Economic Rate of Return,” Journal of Business Finance and Accounting, (Autumn, 1974), pp. 343-356. Reprinted in Organizational Performance Measurement, edited by D. Warwick, published by the Department of Accounting and Financial Management, The University of New England, Armidale, N.S.W., 1979.

Gordon, L. A. and M. C. Findlay, “IRR Computation and the Multi-Asset Problem,” Omega, (August, 1974), pp. 557-561.

Gordon, L. A., “Differential Rate of Return Method for Reporting Holding Gains Earned by Fixed Assets,” Accounting and Business Research, (Summer, 1973), pp. 228-234.

  

(L to R) Chen, See-min,       Chairman, Taiwan Stock      Exchange; Dr. Lawrence A. Gordon (Fall 1993)             

           

 

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