The discount rate is the rate used to determine the present value of future cash flows in a discounted cash flow (DCF) analysis, which takes into account the time value of money. This helps assess ...
Chattopadhyay, Akash, Matthew R. Lyle, and Charles C.Y. Wang. "Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach." Accounting Review 97, no. 2 ...
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