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Managers who are evaluated on their Return on Investment may tend to underestimate the level of investment required in their division. may tend to overestimate

Managers who are evaluated on their Return on Investment

may tend to underestimate the level of investment required in their division.

may tend to overestimate the level of investment required in their division.

may tend to underestimate the value of new product lines.

may tend to overestimate the value of new product lines.

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