Search Results - subject:"residual"

A case study of bank equity valuation methods employed by South African, Nigerian and Kenyan equity researchers

Moyo, Vusani; Obadire, Ayodeji Michael - In: Risks : open access journal 12 (2024) 6, pp. 1-22

residual income model to value the equities of the five Kenyan banks they covered. These findings suggest that the warranted … equity method and the residual income model are the mostly used bank equity valuation methods in South Africa, Nigeria, and …

Persistent link: https://www.econbiz.de/10014636772

A modified Ohlson (1995) model and its applications

Wang, Pengguo - In: The European accounting review 32 (2023) 3, pp. 663-691

Persistent link: https://www.econbiz.de/10014413936

Value investing via Bayesian inference

Huefner, Bernd; Rüenaufer, Marcel; Boesch, Martin - In: Review of financial economics : RFE 41 (2023) 4, pp. 465-492

Persistent link: https://www.econbiz.de/10014431294

Economic value added research : mapping thematic structure and research trends

Tripathi, Prasoon Mani; Chotia, Varun; Solanki, Umesh; … - In: Risks : open access journal 11 (2023) 1, pp. 1-19

using traditional rates of return. In addition, this article tackles the main residual earnings (RI) modifications used to … EVA: residual income and valuation, financial performance, and performance management. In doing so, we hope to enhance the …

Persistent link: https://www.econbiz.de/10014232571

Has the time come for excess profit taxes?

Hebous, Shafik - 2023

Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...

Persistent link: https://www.econbiz.de/10014308781

Evidence on EVA

Biddle, Gary C.; Bowen, Robert M.; Wallace, James S. - 2023

regarding EVA’s alleged advantages. We begin by reviewing the theory that links the underlying concept of residual income to … shareholder value. Second, we discuss how Stern Stewart modifies residual income to produce its proprietary EVA metric and show … how median EVA compares with residual income, net income and operating cash flows over the period 1988-97. Third, we …

Persistent link: https://www.econbiz.de/10014255667

Decomposing migrant self-selection : education, occupation, and unobserved abilities

Kauppinen, Ilpo; Poutvaara, Panu - In: ILR review : a publication of the New York State School … 78 (2025) 1, pp. 86-112

Persistent link: https://www.econbiz.de/10015177201

Issues in intangible assets and their implications on policy in developing economies

Harada, Tetsuya; Medhora, Rohinton P.; Nozawa, Kayo - 2025

Persistent link: https://www.econbiz.de/10015323568

Diversification and efficiency assessment of Japanese major private railways using data envelopment analysis and the Malmquist index

Tomikawa, Tadaaki; Goto, Mika - In: Economies : open access journal 13 (2025) 2, pp. 1-21

Passenger transportation in Japan's main metropolitan areas is operated by the JR companies, which were privatized and divested from Japan National Railways (JNR) in 1987 and by 16 major private railway companies with large-scale operations. Although their core business is transportation, the...

Persistent link: https://www.econbiz.de/10015210229

The productivity slowdown in advanced economies : common shocks or common trends?

Fernald, John G.; Inklaar, Robert; Ruzic, Dimitrije - In: Review of income and wealth 71 (2025) 1, pp. 1-36

Persistent link: https://www.econbiz.de/10015168592