{"id":"https://openalex.org/W2139010476","doi":"https://doi.org/10.2307/3116040","title":"The Development of Discounted Cash Flow Techniques in U. S. Industry","display_name":"The Development of Discounted Cash Flow Techniques in U. S. Industry","publication_year":1989,"publication_date":"1989-01-01","ids":{"openalex":"https://openalex.org/W2139010476","doi":"https://doi.org/10.2307/3116040","mag":"2139010476"},"language":"en","primary_location":{"id":"doi:10.2307/3116040","doi":"https://doi.org/10.2307/3116040","is_oa":false,"landing_page_url":"https://doi.org/10.2307/3116040","pdf_url":null,"source":{"id":"https://openalex.org/S88020226","display_name":"The Business History Review","issn_l":"0007-6805","issn":["0007-6805","2044-768X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business History Review","raw_type":"journal-article"},"volume":null,"type":"article","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/A5006311879","display_name":"Scott P. Dulman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I176714629","display_name":"Bell (Canada)","ror":"https://ror.org/00xdg8m59","country_code":"CA","type":"company","lineage":["https://openalex.org/I176714629"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Scott P. Dulman","raw_affiliation_strings":["Scott P. Dulman is a manager of strategic planning for Bell Atlantic Enterprises"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Scott P. Dulman is a manager of strategic planning for Bell Atlantic Enterprises","institution_ids":["https://openalex.org/I176714629"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5006311879"],"corresponding_institution_ids":["https://openalex.org/I176714629"],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":0.9747,"has_fulltext":false,"cited_by_count":48,"citation_normalized_percentile":{"value":0.8502038,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"63","issue":"3","first_page":"555","last_page":"587"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.7728999853134155,"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":0.7728999853134155,"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/T10797","display_name":"Accounting and Organizational Management","score":0.05290000140666962,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13235","display_name":"Management Theory and Practice","score":0.04390000179409981,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}}],"keywords":[{"id":"https://openalex.org/keywords/discounted-cash-flow","display_name":"discounted cash flow","score":0.9890000224113464},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/management-technologies","display_name":"management technologies","score":0.7450000047683716},{"id":"https://openalex.org/keywords/at-t","display_name":"AT&T","score":0.9610000252723694},{"id":"https://openalex.org/keywords/chemical-industry","display_name":"chemical industry","score":0.9779999852180481},{"id":"https://openalex.org/keywords/industrial-history","display_name":"industrial history","score":0.546999990940094},{"id":"https://openalex.org/keywords/consultants","display_name":"consultants","score":0.41200000047683716}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7996343374252319},{"id":"https://openalex.org/C2781014177","wikidata":"https://www.wikidata.org/wiki/Q455422","display_name":"Discounted cash flow","level":3,"score":0.7810487747192383},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.7649718523025513},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5692774653434753},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42827823758125305},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42323219776153564},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.41338303685188293},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3879045248031616},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2887958586215973},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.10608938336372375},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.06720596551895142},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0635736882686615},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/3116040","doi":"https://doi.org/10.2307/3116040","is_oa":false,"landing_page_url":"https://doi.org/10.2307/3116040","pdf_url":null,"source":{"id":"https://openalex.org/S88020226","display_name":"The Business History Review","issn_l":"0007-6805","issn":["0007-6805","2044-768X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business History Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:cup:buhirw:v:63:y:1989:i:03:p:555-587_06","doi":null,"is_oa":false,"landing_page_url":"https://www.cambridge.org/core/product/identifier/S0007680500067635/type/journal_article","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","score":0.5799999833106995,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W593072234","https://openalex.org/W600589063","https://openalex.org/W1480148456","https://openalex.org/W1509776659","https://openalex.org/W1560754462","https://openalex.org/W1564010203","https://openalex.org/W1576891085","https://openalex.org/W1603359479","https://openalex.org/W1890850610","https://openalex.org/W1911185694","https://openalex.org/W1973205073","https://openalex.org/W1983561997","https://openalex.org/W2015806472","https://openalex.org/W2023145344","https://openalex.org/W2033170797","https://openalex.org/W2057022199","https://openalex.org/W2069481516","https://openalex.org/W2077545254","https://openalex.org/W2086547968","https://openalex.org/W2091625502","https://openalex.org/W2094232889","https://openalex.org/W2106948680","https://openalex.org/W2110330441","https://openalex.org/W2129432581","https://openalex.org/W2155983046","https://openalex.org/W2164503989","https://openalex.org/W2735424014","https://openalex.org/W4237698691","https://openalex.org/W4238958355","https://openalex.org/W4248801436","https://openalex.org/W4298239674","https://openalex.org/W4299807470","https://openalex.org/W4405289793"],"related_works":["https://openalex.org/W7145177021","https://openalex.org/W2168334677","https://openalex.org/W1997399618","https://openalex.org/W2042481850","https://openalex.org/W1966303939","https://openalex.org/W645313973","https://openalex.org/W2216287499","https://openalex.org/W1607149922","https://openalex.org/W2888241386","https://openalex.org/W1533030119"],"abstract_inverted_index":{"This":[0],"article":[1,30],"supplies":[2],"a":[3,64],"missing":[4],"piece":[5],"in":[6,37],"the":[7,10,23,32,38,42,51,67,74],"story":[8],"of":[9,12,16,25,34,45,53,66,69,76],"growth":[11],"managerial":[13],"technology\u2014the":[14],"development":[15],"discounted":[17],"cash":[18],"flow":[19],"techniques":[20],"for":[21],"projecting":[22],"profitability":[24],"capital":[26],"budgeting":[27],"alternatives.":[28],"The":[29],"traces":[31],"origins":[33],"these":[35],"methods":[36],"industrial":[39],"sector":[40],"to":[41],"early":[43],"work":[44],"railroad":[46],"locating":[47],"engineers":[48],"and":[49,58,82],"describes":[50],"refinement":[52],"DCF":[54],"practices":[55],"by":[56],"AT&T":[57],"chemical":[59],"firms.":[60],"It":[61],"concludes":[62],"with":[63],"discussion":[65],"diffusion":[68],"this":[70],"analytic":[71],"tool":[72],"through":[73],"interaction":[75],"practicing":[77],"engineers,":[78],"consultants,":[79],"professional":[80],"associations,":[81],"scholarly":[83],"publications.":[84]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}