Publication details
Korekce účetních dat v modelech reziduálního zisku
| Title in English | Corresction of accounting data in residual income models |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Firma a konkurenční prostředí 2010 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | residual income model; economic value added; free cash flow to equity; fair value; |
| Description | The paper deals with analysis of the residual income model to assess the suitability of its application in the valuation of financial institutions. The starting point is the differences between the economic profit represented as a model of economic value added and income. It is a finding such correction of accounting data, which in terms of financial institutions mitigate the effect on book value of owners equity in relation to the owners of invested capital. |