About: 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).

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dbo:abstract	Die betriebswirtschaftliche Kennzahl des Residualgewinns (oder „Übergewinn“; engl. residual income) bezeichnet den über den Leistungsgewinn hinausgehenden Gewinn, der die Kapitalkosten eines Unternehmens abdeckt. Negativ ausgedrückt ist Residualgewinn oder „Restgewinn“ der Teil des Gewinns, der nach Abzug der Kapitalkosten verbleibt. (de) 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). (en)
dbo:wikiPageExternalLink	http://ewalsh1.ucd.ie/acctheory/acctheorycourse/lecture2%20Mats/ohlson.pdf http://swoba.hhs.se/hastba/papers/hastba1999_010.pdf http://www.lingnan.org/cferm/files/earnings,bookvalues,and%20dividends%20in%20equity%20valuation.PDF http://www.ftsmodules.com/public/texts/valuationtutor/VTchp8/default.htm http://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.1982.tb01001.x/abstract http://www.sciencedirect.com/science/article/pii/S0377221708007649 https://ssrn.com/abstract=296945 http://www.investopedia.com/articles/fundamental-analysis/11/residual-income-model.asp%23axzz1vfxnlFdm
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rdfs:comment	Die betriebswirtschaftliche Kennzahl des Residualgewinns (oder „Übergewinn“; engl. residual income) bezeichnet den über den Leistungsgewinn hinausgehenden Gewinn, der die Kapitalkosten eines Unternehmens abdeckt. Negativ ausgedrückt ist Residualgewinn oder „Restgewinn“ der Teil des Gewinns, der nach Abzug der Kapitalkosten verbleibt. (de) 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). (en)
rdfs:label	Residualgewinn (de) Residual income valuation (en)
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