...Afeera Mubashar; Yasir Bin Tariq Purpose The purpose of this paper is to examine the current trends of capital budgeting practices (analysis techniques, discount rate estimations and risk assessment methods) among Pakistani listed firms and analyze the responses conditional on firms’ demographics...

...Mohamed Nurullah; Lingesiya Kengatharan Purpose – The purpose of this paper is to investigate prevailing capital budgeting practices in Sri Lankan listed companies. Design/methodology/approach – A comprehensive primary survey was conducted of 32 out of 46 chief financial officers (CFOs...

...Shveta Singh; P.K. Jain; Surendra S. Yadav Purpose The purpose of this paper is to understand current practices in capital budgeting (including real options) in Indian companies and provide a normative framework (guidelines) for practitioners (based on our findings and literature reviewed...

...P.K. Jain; Surendra S. Yadav Capital budgeting decisions affect the profitability of a business organization. Since these decisions are related to fixed assets, they have direct bearing on earnings since it is fixed assets which earn profits for the enterprise. Besides, these decisions relate...