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A reliable finding that resulted from Martinko and Zellars' (1998) research is that:
Accounting Rate
Accounting rate, often referred to as the rate of return, measures the profitability of investments or projects expressed as a percentage.
Net Cash Flows
The total amount of cash being transferred into and out of a business, reflecting the company's overall financial health over a specific period.
Amortization Period
The length of time over which the principal of a debt is scheduled to be paid down through amortization.
Discounted Cash Flow
A valuation method used to estimate the value of an investment based on its expected future cash flows, adjusted for time value of money.
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