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Steven Toms Accounting-based Risk Measurement: An Alternative to Capital Asset Pricing Model Derived Discount Factors Australian Accounting Review 22

Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00194.x

Explains a method of computing discount rates from firms' internal cost data, reflecting the riskiness of their underlying cash flows. Shows how such accounting derived discount rates might be used in practical circumstances as an alternative to the commonly used capital asset pricing model, giving rise to the use of an accounting-based risk measurement approach.

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