Construct · 1 fields · 1 citations

residual income model: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
residualincome model1 CONSTRUCTResidual income modelOHLSON · ACCOUNTING

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

Accounting

an equity valuation linking value to book value plus discounted future earnings above a normal return, under clean surplus accounting.

In accounting, residual income model refers to an equity valuation linking value to book value plus discounted future earnings above a normal return, under clean surplus accounting. This meaning comes from Ohlson (1995) in Contemporary Accounting Research.[1]

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Nearby constructs

clean surplus relation1 fields · 1 citationsanchor · a standalone constructbook1 fields · 1 citationsanchor · a standalone constructequity4 fields · 4 citationsjingle · one word, four constructs

References

  1. Ohlson, J. A. (1995). Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, 11(2), 661-687. https://doi.org/10.1111/j.1911-3846.1995.tb00461.x

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