Construct · 1 fields · 1 citations

Gebhardt-Lee-Swaminathan model: a standalone construct

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Accounting

residual income approach that solves for the discount rate equating price with forecast abnormal earnings that fade toward an industry return on equity.

In accounting, Gebhardt-Lee-Swaminathan model refers to residual income approach that solves for the discount rate equating price with forecast abnormal earnings that fade toward an industry return on equity. This meaning comes from Gebhardt (2001) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

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Nearby constructs

implied cost of capital1 fields · 1 citationsanchor · a standalone construct discount3 fields · 4 citationsjingle · one word, three constructs equating1 fields · 1 citationsanchor · a single construct in one field

References

Gebhardt, W. R., Lee, C. M. C., & Swaminathan, B. (2001). Toward an Implied Cost of Capital. Journal of Accounting Research, 39(1), 135-176. https://doi.org/10.1111/1475-679x.00007

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