问题如下:
Which of the following is not the disadvantage of IRR?
选项:
A.Multiple IRRs or no IRR may happen under the unconventional cash flows pattern.
B.The reinvestment assumption of IRR is unrealistic.
C.Size of the project is ignored.
解释:
C is correct. IRR has only one result under conventional cash flows. It assumes that the project reinvestment rate is IRR, which is unrealistic. NPV method ignores size of the project.
Size of the project is ignored. 是IRR的有点吗?不应该是缺点?