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David J. Rapp

Works Published inQuarterly Journal of Austrian EconomicsSpeeches and Presentations

Dr. David J. Rapp is Research Professor of Accounting, Taxation, and Entrepreneurship at Institut Supérieur de Gestion (ISG Business School) in Paris, France.

All Works

Net Present Value, Duration, and CAPM in Light of Investment Theory: A Comment on Kruk

Other Schools of ThoughtValue and Exchange

08/11/2021Quarterly Journal of Austrian Economics
How should we address uncertainty when using NPV calculations? The answer is rooted in the Austrian school of thought rather than neoclassical finance theory.
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Agree or Disagree? On the Role of Negotiations for the Valuation of Business Enterprises

Philosophy and MethodologySubjectivismValue and Exchange

04/15/2019Quarterly Journal of Austrian Economics
Valuation of businesses must be based on appraisement, investment appraisal, and— terra incognita in Austrian economics—negotiation. Discounted cash flow and "relative valuation" methods are well-suited for negotiation purposes.
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Subjectivity, Arbitrariness, Austrian Value Theory, and a Reply to Leithner

SubjectivismValue and Exchange

07/31/2018Quarterly Journal of Austrian Economics
Contrary to the Austrian community’s former perception, we revealed value investing’s incompatibility with Austrian economics
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Value Investing's Compatibility with Austrian Economics — Truth or Myth?

SubjectivismValue and Exchange

07/13/2017Quarterly Journal of Austrian Economics
This article attempts to illustrate what makes value investing incompatible with Austrian economics and, hence, to terminate a lingering myth.
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Toward a Subjective Approach to Investment Appraisal in Light of Austrian Value Theory

Austrian Economics OverviewSubjectivismValue and Exchange

06/15/2016Quarterly Journal of Austrian Economics
This paper explores the implications of Mises’s theory of economic calculation for asset acquisitions and disposals, especially the acquisition and disposal of entire business enterprises.
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