Alaa Mohsen Shham
Faculty of Economic Sciences and Management, University of Sfax, Tunisia
Publications
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Full Length Research Article
The Impact of Net Present Value and Adjusted Present Value on Investment Decisions: A Guide from Foreign Companies Investing in the Iraqi Environment
Author(s): Alaa Mohsen Shham* and Dr. Abdelfettah Bouri
This study aims to explore the feasibility of adopting international capital budgeting (ICB) Criteria, specifically Net Present Value (NPV) and Adjusted Present Value (APV), as more suitable criteria for international companies when making investment decisions (ID). The study also elucidates the equations related to measuring the results of ICB Criteria, contributing to the estimation and prediction of future cash flows. The research sample included analysts, investors, academics, financial managers, and individuals interested in foreign investments and financial data analysis across all service contract fields. The researcher distributed 343 valid survey forms, including paragraphs and questions, and collected and classified the data using the Statistical Package for the Social Sciences (SPSS version 24). The study concludes that ICB Criteria (NPV and APV) based on discounted cash fl.. Read More»