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
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