Jan F. Jacobs

Independent

Beethovenlaan 36

Enschede, Overijssel 7522 HJ

Netherlands

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 1,348

SSRN RANKINGS

Top 1,348

in Total Papers Downloads

18,167

CITATIONS
Rank 45,368

SSRN RANKINGS

Top 45,368

in Total Papers Citations

3

Scholarly Papers (24)

1.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 10 Dec 2015
Jan F. Jacobs
Independent
Downloads 3,935 (1,427)

Abstract:

Loading...

Budgeting, Budgets, Control Systems, Performance Measurement, Monitoring, Evaluating, Motivation, Productivity, Accounting Irregularities, Cooking the Books, Managing the Numbers, Strategic Investments, Accounting Systems, the New IASB Rules

2.

Capital Budgeting: NPV v. IRR Controversy, Unmasking Common Assertions

Number of pages: 11 Posted: 23 Apr 2007 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 1,611 (7,266)

Abstract:

Loading...

Capital Budgeting, Measures of Investment Worth, NPV, IRR, Investment Opportunities, Ranking Investment Proposals, Reinvestment Assumption

3.

Neither EVA® Nor CVA®, But NVA - Measuring Financial Performance, Uninterrupted, from Start to Finish

Number of pages: 37 Posted: 06 Feb 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 1,503 (8,861)

Abstract:

Loading...

EVA® reports numbers for which there is no proof, The CVA® concept cannot stand the test either, NVA i.e. Net Value Added is the proven net profit in any given period less demand, The demand is that amount of profit which is acceptable to managers and/or shareholders

4.

The One and Only Standard WACC - Cost of Capital versus Return on Capital

Number of pages: 31 Posted: 15 Jul 2005 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 1,361 (9,558)

Abstract:

Loading...

Weighted Average Cost of Capital (WACC), firm valuation, capital budgeting, cost of equity, cost of debt, Return On Assets (ROA), Return On Equity (ROE), standard D/E mix

5.

Tax Shields, WACC, NPV, EVA®, CVA®, NVA and Profitability Analyses

Number of pages: 34 Posted: 14 Jun 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 1,166 (12,990)
Citation 1

Abstract:

Loading...

Minimal Operating Surpluses i.e. The RED LINE, VBM

6.

Period Profit, Shareholder Value, Share Capital, EVA®, CVA®, NVA and Cash Flow - Different Notions, Each Having its Own Peculiarities

Number of pages: 24 Posted: 12 May 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 971 (17,734)

Abstract:

Loading...

The new IASB rules do not meet reality, Value Differences, all along the line, positive and negative, nominal and substantial, From zero on, after deduction of value differences and taxes, net profit remains

7.

CAPM Failure & New CAPM Relationship

Number of pages: 19 Posted: 28 Oct 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 963 (17,395)

Abstract:

Loading...

CAPM, Cost of Equity, Beta-values, Risk factors, Simple Interest, Discrete Compound Interest, Continuous Compound Interest

8.

Like EVA®, the CVA® Concept Cannot Stand the Test Either

Number of pages: 19 Posted: 27 Mar 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 888 (20,329)

Abstract:

Loading...

Strategic Decisions/Investments, Investment Evaluation, True Returns, Financial Performance

9.

Microsoft Excel, Financial Functions, Matter in Dispute

Number of pages: 14 Posted: 11 Dec 2002 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 554 (38,831)

Abstract:

Loading...

Effective Interest Rate, Financial Calculus, Capital Budgeting Decisions

10.

The Quest for Value Revisited

Number of pages: 35 Posted: 23 Feb 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 508 (43,173)
Citation 1

Abstract:

Loading...

Strategic Investments Decision-making, Integration of Project Appraisal and Subsequent Evaluation, Uniform Metrics from Project Inception to Completion, Neither EVA® nor CVA® but NVA i.e. Net Value Added

11.

'Modigliani-Miller's Proposal' Demasque

Number of pages: 23 Posted: 01 Nov 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 478 (47,837)
Citation 1

Abstract:

Loading...

Firm Valuation, VTS, Weighted Average Cost of Capital, WACC, Equity Cost of Capital, Return On Equity, ROE, Total Capital Return, TCR

12.

Calculations AC_DC and Breakeven Analysis

Number of pages: 21 Posted: 12 Jul 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 446 (49,595)

Abstract:

Loading...

Breakeven Analysis to the fullest extent, Profit Isographs, Absorption Costing, Full Costing, Direct Costing, Marginal Costing, Differential Costing, Divergent DC and AC calculation schemes have been rendered out of date by a general maxim

13.

Valuing Companies and VTs

Number of pages: 43 Posted: 14 Jun 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 338 (70,601)

Abstract:

Loading...

Valuing Companies, VTS, The Firm's Value, WACC, Shareholder Value, EVA®, CVA®, NVA, VBM, Valuing Perpetuities, Strategic Investments, US-GAAP, IASB rules

14.

New IFRS, Half-Way Up to 'The' Profit Formula(R)

Number of pages: 21 Posted: 17 May 2005 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 329 (73,023)

Abstract:

Loading...

Profit measurement, IAS 16, IAS 12.61, NVA (net value added), value differences, accounting conventions

15.

The Very Costs of Tangible Fixed Assets - Economic Life Cycles & Standard Unit Costs

Number of pages: 41 Posted: 28 Feb 2006 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 287 (85,267)

Abstract:

Loading...

DCF, Discounted Cash Flow, NPV, Net Present Value, Tangible Fixed Assets, Standard Price 1 Machine Hour, Standard Unit Cost, Minimum Product Prices, Economic Life Cycles, Theory of Terborgh, Assessing Strategic Investments

16.

Accounting Real Interest

Number of pages: 20 Posted: 16 Jan 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 265 (94,692)

Abstract:

Loading...

real rate of interest, the foundation of financial calculus, no good accounting without real interest

17.

Jacobs Matrix Surpasses Mobley Matrix TM

Number of pages: 36 Posted: 02 Sep 2007 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 256 (80,960)

Abstract:

Loading...

Balance sheets, Income statements, Cash statements, CFs, DCF calculus, Cash flow, Profit, Capital return, Yield, Shareholder value, WACC, ROA, EBIT, SEA (Sales, Expense, Assets), Operating effectiveness, The ultimate performance indicator, NVA (Net Value Added)

18.

The Way to Easy Profit Measurement

Number of pages: 33 Posted: 26 Jan 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 243 (103,881)

Abstract:

Loading...

HC, FIFO, Average Unit-cost, Individual LIFO, Collective LIFO, IJzeren Voorraad-system, several RC-systems, Modern Nominalism, Edwards and Bell, System-Bakker, GPLA-system

19.

The Old Way of Calculating Profit is Inefficient and Illogical - The Profit Formula® is a New and Better Way

Number of pages: 24 Posted: 23 Feb 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 234 (107,413)

Abstract:

Loading...

Trading Profits, Holding Gains, Principles, Conventions, Capital Maintenance Concepts and Concepts of Value, There is no such thing as a free machine

20.

Measuring, Indeed Measuring Period Profit and CPP-Accounting

Number of pages: 18 Posted: 16 Jan 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 193 (130,752)

Abstract:

Loading...

Period Profit Measurement, CPP-accounting

21.

Measurement of Income Tax on Period Profit - Either Fiscal Accounts or Otherwise, Both Exact and Simple

Number of pages: 34 Posted: 27 Aug 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 188 (132,581)

Abstract:

Loading...

Income measurement, Income tax, Fiscal accounts, Real tax burden, Tax to be paid, Direct mutations in the share capital, Profit to be published, Correctly handle a convertible, Provisions for latent tax, US-GAAP, The new IASB rules, The UK debate on inflation accounting in the 1970s, Verified intern

22.

A Trinity: DCF, P/L-Accounts & Shareholder Value - User-Friendly Tools of Management

Number of pages: 30 Posted: 07 Dec 2005 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 114 (198,840)

Abstract:

Loading...

Discounted Cash Flow, P/L-accounts, Shareholder Value, Firm Value, Net Present Value, Net Value Added, Value Based Management

23.

First Gauging, then Measuring Period Profit - Gauging is Coming Across with the Truth Partly Outside Science

Number of pages: 20 Posted: 23 Apr 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 81 (251,743)

Abstract:

Loading...

Measuring Data, Values and Standards representing 'the state of the art', HC-systems, Sandilands Committee, RC-systems, Whittington's Old Fred who's a street trader

24.

Criticism of Long Low Interest Rate Policy of Central Banks

Number of pages: 9 Posted: 09 Dec 2015 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 0 (393,819)

Abstract:

Loading...

Low interest rate policy, Central Banks, FED, ECB, Nest-egg for the future