Český finanční a účetní časopis 2007(3):27-31 | DOI: 10.18267/j.cfuc.230

Main risk areas in using return on investment in financial decision making

Marie Míková
Doc. Ing. Marie Míková, CSc. - proděkanka pro pedagogickou a studijní činnost, docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mikova@vse.cz>.

This paper describes three main risk areas in using return on investment in financial decision making. The paper also shows how to analyze differences between planned and actual size of return on investment and preconditions for using return on investment in financial decision making.

Keywords: Return on investment; Financial decision making; Risk areas.
JEL classification: M41

Published: October 1, 2007  Show citation

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Míková, M. (2007). Main risk areas in using return on investment in financial decision making. Czech Financial and Accounting Journal, 2007(3), 27-31. doi: 10.18267/j.cfuc.230
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    References

    1. Jones, M. (2006): Financial Accounting. New York, Wiley, 2006.
    2. Míková, M. (2006): Harmonizace účetního výkaznictví z pohledu finanční analýzy se zaměřením na výnosnost. Český finanční a účetní časopis, 2006, roč. 1, č. 1, s. 50-55. Go to original source...

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