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剩余收益模型在上市公司价值评估中的应用研究 被引量:11

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摘要 剩余收益模型是一类广泛应用于企业价值评估的理论与实践中的模型,它与股息贴现模型、现金流贴现模型并称三大直接估值模型。然而相比于其他两大直接估值模型,较少有学者对剩余收益模型进行实证检验。本文使用1993至2007年139家我国上市公司的面板数据,通过计量手段对剩余收益模型进行实证检验。此外,针对理论价值与实际价格存在差距的实证结果,分析内在原因。
作者 黄朔 赵银川
出处 《前沿》 北大核心 2010年第23期104-108,共5页 Forward Position
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参考文献12

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