The Potential Overreliance on Break-Even Analysis
The creation of value for shareholders, the central theme of contemporary financial theory, is generally regarded as the ultimate goal for management. The uncertain outlook for the remainder of this decade indicates that a management that does not concern itself with the creation of value for shareh...
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| Veröffentlicht in: | The Journal of business strategy 1986-10, Vol.7 (2), p.84-86 |
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| container_end_page | 86 |
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| container_title | The Journal of business strategy |
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| creator | Conine, Thomas E. |
| description | The creation of value for shareholders, the central theme of contemporary financial theory, is generally regarded as the ultimate goal for management. The uncertain outlook for the remainder of this decade indicates that a management that does not concern itself with the creation of value for shareholders may be jeopardizing its own existence. The recent and continuing popularity of takeover activity, proxy fights, and existence of stock options suggests it is important for management to be cognizant of shareholders' desire for wealth. |
| doi_str_mv | 10.1108/eb039157 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0275-6668 |
| ispartof | The Journal of business strategy, 1986-10, Vol.7 (2), p.84-86 |
| issn | 0275-6668 2052-1197 |
| language | eng |
| recordid | cdi_gale_incontextcollege_GICCO_A4626305 |
| source | Emerald Journals; Alma/SFX Local Collection; Periodicals Index Online |
| subjects | Accounting and auditing Automation Break-even analysis Breakeven analysis Case studies Conglomerates Costs, Industrial Discounted cash flow Economic aspects Industrial costs Investment policy Management Production capacity Productivity Profit Profits Stockholders |
| title | The Potential Overreliance on Break-Even Analysis |
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