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会计稳健性、剩余收益模型与公司价值辩证关系的理论探讨

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摘要 剩余收益模型使用公司报告期的账面价值与预期收益,是目前使用较为广泛的估价模型。会计稳健性通过影响会计盈余进而影响剩余收益模型的预测精度。当公司出于资产的扩张期和高成长期时,会计稳健性对剩余收益模型的预测将会产生巨大的影响。因此,投资者在使用剩余收益模型进行估价时,必须结合公司实际情况考虑对稳健性的调整,以便提高预测精度。
作者 苏丹宁
出处 《经济师》 2007年第12期160-161,共2页
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参考文献8

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