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Capital budgeting in Europe: confronting theory with practice

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Added on  2022/10/12

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AI Summary
This research presents an analysis of capital budgeting in three different countries: Italy, France and Spain. The results revealed that PP, followed by net present value, is the most used method, but there is a difference between large and small firms. This research has demonstrated that capital budgeting decision-making is a complex process and that it is undervalued by SMEs.

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