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- Segelod, Esbjörn
(author)
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The content and role of the investment manual : A research note
- 1997
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In: Management Accounting Research. - 1044-5005. ; 8:2, s. 221-231
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Research review (peer-reviewed)abstract
- There are many postal surveys of capital budgeting practice, but few studies of the investment manuals which fix the practice of those groups which use written routines. This research note is based on a study of the investment manuals of major Swedish groups. It briefly surveys a few ofthe issues treated in investment manuals, and presents seven hypotheses concerning the role of such written routines.
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