The answer to the question is highlighted in red. Explanations are highlighted in green.

 

15.    If a project’s internal rate of return (IRR) is _________ the firm’s required rate of return (r), then its net present value must be ________ zero.

a.      greater than; less than

b.      equal to; equal to

c.      greater than; equal to

d.      equal to; less than

e.      None of the above is a correct answer.

 

Remember that both the NPV technique and the IRR technique must give the same accept/reject decision. In other words, if a project has NPV > 0, it is acceptable and therefore IRR must be greater than the firm’s required rate of return (i.e., IRR > r). Consequently, the following relationships must always exist for NPV and IRR:

 

                  If NPV > 0, IRR > r

                  If NPV < 0, IRR < r

                  If NPV = 0, IRR = r

 

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