有很多词汇的意思都与剩余收益(Residual Income)相近，如经济利润(Eco—nomic Profit)、超常盈余(Abnormal Earnings)等。
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会计学术界近年来的权益评价方法中的 异常盈馀 （ abnormal earnings ）也与剩馀利润的想法相通。就实务上的应用而言，不只是美国的企业，欧洲的企业对于经济附加价值观念的付诸实施亦相当热中。
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discounted abnormal earnings 异常盈利折现
abnormal-earnings model 反常收益模型
Abnormal earnings on equity 股权超常收益法
continuous time abnormal earnings model 连续时间超常收益模型
Authors find out that the cumulated abnormal earnings from the seasoned equity offering is of a negative correlation to the sum of funds raised, while a positive correlation can be seen with B/M and net income.
上市公司的累积超常收益与融资额负相关,与配股前账面/市值比和当年净利润正相关。
参考来源 - 中国上市公司配股后投资收益的实证研究In short, abnormal earnings model approach is the method that is adapt to our research in enterprise value.
也就是说,就离散时间价值模型而言,剩余收益模型评估法相对于其他方法更适合我国企业价值的评估。
参考来源 - 我国企业价值评估方法及实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Results show that there is significant positive relationship between estimated implied terminal value, realized implied terminal value and future abnormal earnings;
研究结果表明，估计的内在终值和实际实现的内在终值都与预期超额收益存在显著正相关；
Who document that firms breaking a pattern of consistent earnings growth experience an average of 14% negative abnormal stock return in the year the pattern is broken.
谁文件，公司打破了一贯的模式，盈利增长的经验，平均14 ％的负异常证券交还在今年的格局被打破了。
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