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西方企业价值评估模型比较研究 被引量:4

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摘要 西方发达国家有关企业价值评估的理论伴随着资本市场的发展而兴起,在理论上相对成熟并广泛应用于实践。我国则相对薄弱,在企业价值评估模型的运用方面存在很多问题。基于此,本文采用比较研究的方法对剩余收益股价模型、股利贴现模型、剩余收益模型、现金流量折现模型、股利增长模型、超常收益模型、Ohlson模型、F-O模型、EVA模型、EVA固定增长模型等西方十大主要企业价值评估模型进行了简要的分析。
作者 龚嘉音
机构地区 湖南师范大学
出处 《时代金融》 2012年第03X期271-274,共4页 Times Finance
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参考文献10

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