剩余收益估值理论研究评述被引量：1

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摘要管理会计文献将总括盈余扣除公司自有资产必要回报后的部分视为剩余收益,以剩余收益为内生变量的权益估值模型称作剩余收益估值模型。在此基础上,本文简要介绍了剩余收益估值理论的演化历程及其估值表达式,继而从四个方面对该领域内的国外相关实证文献进行了全面分析;最后,我们对已有文献进行了扼要的总结与评价。

作者程小可卿小权

机构地区北京化工大学经济管理学院

出处《经济学动态》 CSSCI 北大核心 2008年第2期100-105,共6页 Economic Perspectives

关键词盈余剩余收益净资产账面价值权益估值股价

参考文献26

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经济学动态

2008年第2期

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