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March 18, 2026The Accounting Review

Adjusting Rate of Return and Present Value for Price-Level Changes.

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Authors

RDRichard M. DuvallBelmont CollegeJBJames BullochData Archiving Networked Services (DANS)

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Implication

Formulas aid in evaluating asset performance by considering price-level changes before acquisition.

Key Points

  • The aim is to enhance the evaluation of asset performance by adjusting for price-level changes.
  • Formulated equations for calculating real rates of return
  • Developed methods for adjusting present values
  • Analyzed the impact of price-level fluctuations on investment returns
  • Price-level changes significantly affect realized investment returns
  • Adjustments provide a clearer picture of asset performance
  • Highlight the necessity of considering inflation rates in appraisals

Cite This Study

Duvall et al. (1965) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3ba1https://doi.org/10.2308/tar-4482743
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Expected and Unexpected Price Level Changes.1971
  2. 2Discounted Cash Flows, Price Level Adjustments and Expectations.1971
  3. 3A TECHNIQUE TO ADJUST FINANCIAL STATEMENT DATA FOR CHANGING PRICE LEVELS.1960
  4. 4Asset Valuation, Income Determination and Changing Prices.1972
  5. 5Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses.1974