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@inproceedings{Kengatharan2016CapitalBT, title={Capital Budgeting Theory and Practice: A Review and Agenda for Future Research}, author={Lingesiya Kengatharan}, year={2016}, url={https://api.semanticscholar.org/CorpusID:53355308}}
  • L. Kengatharan
  • Published 3 February 2016
  • Economics, Business

The main purpose of this research was to delineate unearth lacunae in the extantcapital budgeting theory and practice during the last two decades and ipso facto becomespringboard for future scholarships. It has analyses of various approaches, such as Web of science search and iCat search were used to locate research papers published during the last twenty years. Four criteria have been applied in selection of research papers: be an empirical study, published in English language, appeared in…

35 Citations

Highly Influential Citations

2

Background Citations

10

Methods Citations

4

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35 Citations

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The purpose of this paper is to provide insight into the capital budgeting decision-making of Canadian and Mexican entrepreneurs in small businesses in the food sector. The objective is to understand

  • 10
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Searching for dialogue in public sector budgeting research: the case study of the JPBAFM
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PurposeThis paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds

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The Development of the Green Capital Budgeting Approaches Based on Traditional Capital Budgeting Approaches
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The study aims at developing the green capital budgeting approaches as we as emerging structural model of green capital budgeting decisions through adjustment of the environmental degradation forces

Investment Decisions and Capital Budgeting Practices in Manufacturing Sector of Pakistan
    M. IshtiaqKhalid LatifMohammad SaleemNayyer TahirT. Tahir

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The aim of this research is to study the investment decisions and capital budgeting practices in manufacturing sector of Pakistan. To examine the investment decisions in manufacturing sector in

  • 1
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Adjustment by size effect on the cost of equity: Pending practice in capital budget in Colombia
    Walther Reina GutiérrezJ. EscobarCarolina M. Gonzalez

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This research identifies and analyzes the implications of capital budgeting techniques implemented by large, medium and small companies, related to the use and calculation of the discount rate

The Extent of Using and Trusting Capital Budgeting Methods in Projects Appraisal in Palestinian Corporations
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This research paper aims to find the degree of the use as well as the trust of the Net Present Value (NPV), Payback Period (PBP), Internal Rate of Returns (IRR) and Accounting Rate of Returns (ARR)

  • 1
THE RELATIONSHIP BETWEEN CAPITAL BUDGETING PRACTICES AND FINANCIAL PERFORMANCE OF COMMERCIAL STATE CORPORATIONS IN KENYA
    Annruth Ambogo KakiyaMary Bosire

    Business, Economics

  • 2019

The study sought to determine the relationship between the usage of capital budgeting practices and financial performance of Commercial State Corporations in Kenya. The specific objectives were to

  • 1
A grounded theory exploration of appraisal Process of Capital Investment Decisions — Capex Appraisal Model (CAM)
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  • 2020

The purpose of this study was to explore the appraisal process of capital investment decisions. The study adopted the grounded theory approach for the exploration of the objective. In the first

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146 References

Capital Budgeting: Theory and Practice
    P. P. PetersonF. Fabozzi

    Business, Economics

  • 2002

Capital investment decisions are a constant challenge to all levels of financial managers. Capital Budgeting: Theory and Practice shows you how to confront them using state-of-the-art techniques.

  • 88
  • PDF
SURVEY OF CAPITAL BUDGETING: THEORY AND PRACTICE
    James C. T. Mao

    Business, Economics

  • 1970

THERE EXISTS A WIDE DISPARITY between the theory and practice of capital budgeting. During the past fifteen years, the theory of capital budgeting has been characterized by the increased application

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Capital Budgeting Management Practices in Japan : A Focus on the Use of Capital Budgeting Methods
    T. Shinoda

    Business, Economics

  • 2010

porate decision-making. Data from numerous previous studies show that managers prefer the simple payback period method (non-discounted payback model) over the net present value method (discounted

  • 44
  • Highly Influential
  • PDF
Capital budgeting decisions: evidence from India
    Shveta SinghP. JainSurendra S. Yadav

    Economics, Business

  • 2012

Purpose - The purpose of this paper is to understand current practices in capital budgeting (including real options) in Indian companies and provide a normative framework (guidelines) for

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The Theory‐Practice Gap in Capital Budgeting: Evidence from the United Kingdom
    G. ArnoldPanos D. Hatzopoulos

    Economics, Business

  • 2000

We report the results of a survey of capital budgeting techniques used by United Kingdom firms. Where possible, the evidence is combined with data collected over a 22 year period to provide a basis

  • 277
  • Highly Influential
Improved capital budgeting decision making: evidence from Canada
    Karim BennounaG. MeredithT. Marchant

    Economics, Business

  • 2010

Purpose – The purpose of this article is to evaluate current techniques in capital budget decision making in Canada, including real options, and to integrate the results with similar previous

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  • Highly Influential
  • PDF
Do organizations adopt sophisticated capital budgeting practices to deal with uncertainty in the investment decision?: A research note
    F. Verbeeten

    Business, Economics

  • 2006
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  • Highly Influential
Multinational Capital Budgeting
    K. Butler

    Economics, Business

  • 2012

Capital budgeting is one of the areas that have attracted a lot of academic attention during the last decades and a lot of descriptive literature has emerged. Capital budgeting decision of the firm

  • 2
  • PDF
CAPITAL BUDGETING PROCESS: THEORETICAL ASPECTS
    Upasana Sheoran

    Business, Economics

  • 2015

Today's business environment is highly competitive and it has made the capital investment decision as key issue for business entities. Now it is important for business organisations to make efforts to

  • 10
  • PDF
An empirical study of capital budgeting practices for strategic investments in CIM technologies
    Regine SlagmulderW. BruggemanL. V. Wassenhove

    Business, Engineering

  • 1995
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