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Internal Rate of Return is not the best tool for analyzing corporate investment

ID: 2802283 • Letter: I

Question

Internal Rate of Return is not the best tool for analyzing corporate investment projects because

It is difficult to use this analytical tool

You are unable to determine the actual rate

The method assumes cash flows are reinvested at the rate determined by the IRR

The method ignores how long it takes to recover the initial investment

a.

It is difficult to use this analytical tool

b.

You are unable to determine the actual rate

c.

The method assumes cash flows are reinvested at the rate determined by the IRR

d.

The method ignores how long it takes to recover the initial investment

Explanation / Answer

It is not only return, but also the payback/discounted payback that companies consider. IRR only calculates the actual return but cannot calculate payback/discounted payback period.

Hence, correct option is (d) The method ignores how long it takes to recover the initial investment.

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