Capital Budgeting Practices: A Comparative Study of The Netherlands and China
Abstract
This paper compares the use of capital budgeting techniques of Dutch and Chinese firms, using data obtained from a survey among 250 Dutch and 300 Chinese companies. Our main aim is to analyse the use of capital budgeting techniques by companies in both countries from a comparative perspective to see whether economic development matters. The empirical analysis provides evidence that Dutch CFOs on average use more sophisticated capital budgeting...
Paper Details
Title
Capital Budgeting Practices: A Comparative Study of The Netherlands and China
Published Date
Jan 1, 2005
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