{"id":"https://openalex.org/W1967309092","doi":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","title":"LIMITATIONS OF USING THE CASH RECOVERY RATE TO ESTIMATE THE IRR: A NOTE","display_name":"LIMITATIONS OF USING THE CASH RECOVERY RATE TO ESTIMATE THE IRR: A NOTE","publication_year":1985,"publication_date":"1985-09-01","ids":{"openalex":"https://openalex.org/W1967309092","doi":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","mag":"1967309092"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1985.tb00847.x","doi":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance & Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074613442","display_name":"Richard P. Brief","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"R.P. Brief","raw_affiliation_strings":["The author is Professor of Business Statistics and Accounting at New York University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is Professor of Business Statistics and Accounting at New York University","institution_ids":["https://openalex.org/I57206974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5074613442"],"corresponding_institution_ids":["https://openalex.org/I57206974"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":3.4216,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.91546444,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"12","issue":"3","first_page":"473","last_page":"475"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.8310999870300293,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.8310999870300293,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.12080000340938568,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-rate-of-return","display_name":"internal rate of return","score":0.9929999709129333},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.6909999847412109},{"id":"https://openalex.org/keywords/project-evaluation","display_name":"project evaluation","score":0.5709999799728394},{"id":"https://openalex.org/keywords/cash-flow-estimation","display_name":"cash flow estimation","score":0.5070000290870667}],"concepts":[{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.5979034900665283},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.5289352536201477},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.520532488822937},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.45217517018318176},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.37534016370773315},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37154048681259155},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2812076210975647},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20700892806053162}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1985.tb00847.x","doi":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1985.tb00847.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance & Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W174818268","https://openalex.org/W186614938","https://openalex.org/W1521127873","https://openalex.org/W2033898155","https://openalex.org/W2103413080","https://openalex.org/W2148160671","https://openalex.org/W2324866324"],"related_works":["https://openalex.org/W2032893302","https://openalex.org/W2072597210","https://openalex.org/W2041766419","https://openalex.org/W608395235","https://openalex.org/W197954352","https://openalex.org/W2055592266","https://openalex.org/W2025295332","https://openalex.org/W7113127198","https://openalex.org/W1991011729","https://openalex.org/W2072706151"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2016-06-24T00:00:00"}