翻訳と辞書 Words near each other ・ Residual ・ Residual (entertainment industry) ・ Residual (numerical analysis) ・ Residual bit error rate ・ Residual block termination ・ Residual body ・ Residual carrier ・ Residual chemical shift anisotropy ・ Residual claimant ・ Residual Deposits Group ・ Residual dipolar coupling ・ Residual entropy ・ Residual feed intake ・ Residual frame ・ Residual gas analyzer ・ Residual income valuation ・ Residual Kid ・ Residual media ・ Residual oil ・ Residual ovary syndrome ・ Residual property ・ Residual property (mathematics) ・ Residual property (physics) ・ Residual resistivity ・ Residual risk ・ Residual sodium carbonate index ・ Residual strength ・ Residual stress ・ Residual sum of squares ・ Residual supplier Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Residual income valuation ： ウィキペディア英語版 Residual income valuation Residual income valuation (RIV; also, residual income ''model'' and residual income ''method'', RIM) is an approach to equity valuation that formally accounts for the cost of equity capital. Here, “residual” means in excess of any opportunity costs measured relative to the book value of Shareholders' equity; residual income (RI) is then the income generated by a firm after accounting for the true cost of capital. The approach is largely analogous to the EVA / MVA based approach, with similar logic and advantages. Residual Income valuation has its origins in Edwards & Bell (1961), Peasnell (1982), and Ohlson (1995).() ==Concept== The underlying idea is that investors require a rate of return from their resources – i.e. equity – under the control of the firm’s management, compensating them for their opportunity cost and accounting for the level of risk resulting. This rate of return is the cost of equity, and a formal equity cost must be subtracted from net income. Consequently, to create shareholder value, management must generate returns at least as great as this cost. Thus, although a company may report a profit on its income statement, it may actually be economically unprofitable; see Economic profit. It is thus possible that a value deemed positive using a traditional discounted cash flow (DCF) approach may be negative here. RI-based valuation is therefore a valuable complement to more traditional techniques. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Residual income valuation」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.