Related Experiment Video
Updated: Aug 10, 2026

08:24
The Joint Effect of Social Comparison and Social Distance on Evaluation of Intertemporal Choice Outcomes in Event-related Potential Studies
Published on: August 25, 2023
Valuation: its impact on accounting measures of income and return on capital
Health Care Management Review
|January 1, 1983
Abstract:
In the accounting model a return of capital can be guaranteed only in an unrealistic set of circumstances. Most organizations operate at an accounting breakeven, which guarantees bankruptcy because it results in a consumption of capital rather than a simple return of capital. Implicit in the pricing decision of many hospitals and their third party payers is the recovery of capital cost that would generate an accounting breakeven.