Construct · 1 fields · 1 citations

abnormal earnings growth model: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
abnormal earningsgrowth model1 CONSTRUCTAbnormal earnings growthOHLSON · FINANCIAL ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial accounting

a valuation model that expresses equity value in terms of next-period earnings and the expected growth in earnings beyond a normal return, rather than book value.

In financial accounting, abnormal earnings growth model refers to a valuation model that expresses equity value in terms of next-period earnings and the expected growth in earnings beyond a normal return, rather than book value. This meaning comes from Ohlson (2005) in Review of Accounting Studies.[1]

Unit
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Nearby constructs

book1 fields · 1 citationsanchor · a standalone constructequity4 fields · 4 citationsjingle · one word, four constructsgrowth4 fields · 4 citationsjingle · one word, four constructs

References

  1. Ohlson, J. A., & Juettner-Nauroth, B. E. (2005). Expected EPS and EPS Growth as Determinantsof Value. Review of Accounting Studies, 10(2-3), 349-365. https://doi.org/10.1007/s11142-005-1535-3

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