DocumentCode
3413703
Title
Including life-time and options in residual income indicators
Author
Neri, F. ; Noro, M.G. ; Piccirillo, E.
Author_Institution
Universita del Piemonte Orientale, Biella, Italy
fYear
2003
fDate
20-23 March 2003
Firstpage
31
Lastpage
37
Abstract
We present a proposal for a novel residual income financial indicator. The indicator is based on the standard financial definition of operating cash flow, includes the new dimensions of life-cycle of the business, and puts a numerical value to the choices (options) available to the management during the business life. A hypothetical business example is also described and commented.
Keywords
economic cybernetics; finance; probability; business life-cycle; economic value; life-time; operating cash flow; options; residual income financial indicator; Books; Charge measurement; Costs; Current measurement; Economic indicators; Financial management; Management accounting; Research and development;
fLanguage
English
Publisher
ieee
Conference_Titel
Computational Intelligence for Financial Engineering, 2003. Proceedings. 2003 IEEE International Conference on
Print_ISBN
0-7803-7654-4
Type
conf
DOI
10.1109/CIFER.2003.1196238
Filename
1196238
Link To Document