基于RIR模型的上市公司企业价值研究被引量：1

Empirical Research on the Enterprise Value of Listed Companies Based on RIR Model

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摘要运用剩余收益比率(RIR)模型,以沪深证券市场2000年上市的6家公司为研究对象,通过分析2000年中期至2008年底季度财务报表的相关数据,描述了企业价值与股票实际价格波动之间的联动关系,证实了两个变量的波动有着内在的本质联系,即股票价格始终围绕企业价值上下波动,但受到整体大环境的影响,表现出一定的周期性。 The Residual Income Rate Model has been applied on 6 listed companies by company＇s quarterly financial statement, all of which are listed in 2000. The results of empirical research show that there is true interconnection between the listed companies＇enterprise value and the stock prices＂ fluctuation. The stock prices always move around their enterprises＂ value. Meanwhile, the stock prices have showed the characteristic of periodicity influencing by the world economic environment.

作者龙山肖贤辉

机构地区湖南大学工商管理学院湖南大学金融与投资管理研究中心

出处《财经理论与实践》 CSSCI 北大核心 2009年第6期50-52,共3页 The Theory and Practice of Finance and Economics

基金国家社会科学基金重点资助项目(07AJL005) 全国高校青年教师奖励基金资助项目(教人司2002[123])

关键词上市公司企业价值剩余收益比率模型 Listed Companies Enterprise Value Residual Income Rate Model

分类号 F830.91 [经济管理—金融学]

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