Publication Type
Book Chapter
Publication Date
8-2012
Abstract
Productivity improvements in businesses are invariably championed as value-enhancing propositions. Whether the improvements are labour-related or asset-related, the value of a business is arguably enhanced when its employees are more productive, its assets are utilised more productively, and its operations are conducted more efficiently.
Keywords
Accounting, Productivity, return on capital, stock prices
Discipline
Accounting | Corporate Finance | Human Resources Management
Research Areas
Accounting Information System
Publication
Accounting and Productivity: Answering the Big Questions
First Page
23
Last Page
33
ISBN
9789810730949
Publisher
SMU and CPA Australia
City or Country
Singapore
Citation
Lee, Andrew and Tracey Zhang. 2012. "Productivity, Return-on-capital and Stock Price Performance." In Accounting and Productivity: Answering the Big Questions , edited by Themin Suwardy and Gary Pan, 23-33. Singapore: SMU and CPA Australia.
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
http://www.cpaaustralia.com.au/documents/accounting-productivity-2012.pdf