This study explores techniques used by Lebanese financial managers to evaluate capital budgeting projects. This study investigates whether Lebanese managers use sophisticated and efficient capital budgeting techniques when making their decision to either accept or reject projects. The main hypothesis states that Lebanese managers are using sophisticated and efficient capital budgeting techniques. Data was collected through a questionnaire distributed to 45 Lebanese firms. Only 30 firms were taken into consideration since the other questionnaires were not completed. A frequency analysis was ...