The new valuation models based on the residual income valuation model - Take a commercial bank as an example

被引:0
|
作者
Gao, YC [1 ]
Yu, B [1 ]
机构
[1] Harbin Inst Technol, Sch Management, Harbin 150001, Peoples R China
关键词
valuation model; commercial banks;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Based on residual income valuation model, this paper analyses the value characteristic of the business enterprise and puts forward relevant valuation models - assets fluctuation model and revenue fluctuation model, in order to make a reference for valuating the fair value of the business enterprise. Taking use of the relevant data of the commercial bank-Shenzhen development bank, this paper carry on the empirical test, proves the rationality of these two methods in banking industry and preparation for next related research.
引用
收藏
页码:2018 / 2021
页数:4
相关论文
共 50 条
  • [1] Residual Income Valuation Models and Inflation
    Ashton, David
    Peasnell, Ken
    Wang, Pengguo
    EUROPEAN ACCOUNTING REVIEW, 2011, 20 (03) : 459 - 483
  • [2] City Union Bank: Residual Income Approach to Valuation
    Sriram, M.
    VISION-THE JOURNAL OF BUSINESS PERSPECTIVE, 2020, 24 (03) : 371 - 375
  • [3] The application of valuation models for China commercial bank
    Wang, M.
    Wang, Y.
    Yao, F.
    Zhang, Y.
    Beijing Huagong Daxue Xuebao(Ziran Kexueban)/Journal of Beijing University of Chemical Technology, 2001, 28 (01): : 90 - 92
  • [4] An empirical assessment of the residual income valuation model
    Dechow, PM
    Hutton, AP
    Sloan, RG
    JOURNAL OF ACCOUNTING & ECONOMICS, 1999, 26 (1-3): : 1 - 34
  • [5] Enterprise Valuation Based on UFCF Discount Model Take Changyu A as an Example
    Song, Xiaohua
    Qi, Chen
    PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON SCIENCE AND SOCIAL RESEARCH (ICSSR 2013), 2013, 64 : 789 - 792
  • [6] Stock Returns Predictive Power Based on Residual Income Valuation Model
    Sun Jingli
    Xiao Xiang
    Zhang Lan
    RECENT ADVANCE IN STATISTICS APPLICATION AND RELATED AREAS, VOLS I AND II, 2009, : 176 - 180
  • [7] Comments on 'An empirical assessment of the residual income valuation model'
    Beaver, WH
    JOURNAL OF ACCOUNTING & ECONOMICS, 1999, 26 (1-3): : 35 - 42
  • [8] Case Analysis II: City Union Bank: Residual Income Approach to Valuation
    Kumar, S. S. S.
    VISION-THE JOURNAL OF BUSINESS PERSPECTIVE, 2020, 24 (03) : 379 - 381
  • [9] A fuzzy-based approach to residual income equity valuation
    Beynon M.J.
    Clatworthy M.A.
    Review of Quantitative Finance and Accounting, 2013, 40 (4) : 675 - 690
  • [10] A dynamic model of bank valuation
    Bertsatos, Georgios
    Sakellaris, Plutarchos
    ECONOMICS LETTERS, 2016, 145 : 15 - 18