Jan F. Jacobs

Independent

Beethovenlaan 36

Enschede, Overijssel 7522 HJ

Netherlands

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 1,795

in Total Papers Downloads

19,392

SSRN CITATIONS
Rank 38,892

SSRN RANKINGS

Top 38,892

in Total Papers Citations

8

CROSSREF CITATIONS

10

Scholarly Papers (24)

1.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 06 Mar 2018
Jan F. Jacobs
Independent
Downloads 4,963 (1,809)
Citation 2

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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: 06 Mar 2018
Jan F. Jacobs
Independent
Downloads 1,983 (8,633)
Citation 3

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

3.

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 1,590 (12,297)
Citation 9

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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

4.

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 1,586 (12,330)
Citation 2

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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

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 1,270 (17,452)
Citation 1

Abstract:

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

6.

CAPM Failure & New CAPM Relationship

Number of pages: 19 Posted: 28 Oct 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 1,047 (23,286)

Abstract:

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

7.

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 1,016 (24,379)

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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

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 936 (27,374)
Citation 2

Abstract:

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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 588 (51,598)

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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 556 (55,337)
Citation 1

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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 507 (62,171)

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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 492 (64,548)

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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.

Jacobs Matrix Surpasses Mobley Matrix TM

Number of pages: 36 Posted: 02 Sep 2007 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 375 (89,279)

Abstract:

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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)

14.

Valuing Companies and VTs

Number of pages: 43 Posted: 14 Jun 2004 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 365 (92,029)

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

15.

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 354 (95,339)

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

16.

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 310 (110,491)

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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

17.

Accounting Real Interest

Number of pages: 20 Posted: 16 Jan 2003 Last Revised: 10 Jun 2016
Jan F. Jacobs
Independent
Downloads 281 (122,660)

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

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 262 (132,020)

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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 250 (138,453)

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

20.

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 205 (167,303)

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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

21.

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 200 (171,264)

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Period Profit Measurement, CPP-accounting

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 124 (255,545)

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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 90 (318,171)

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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 42 (466,090)

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