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Economic Analysis: Theory and Practice
 

The valuation of common stock and for-profit organizations based on the new model of financial statements

Vol. 9, Iss. 33, OCTOBER 2010

Available online: 15 October 2010

Subject Heading: VALUATION OF COMPANIES

JEL Classification: 

Shigaev А.I. candidate of economic sciences, senior lecturer, School of management accounting and controlling, Kazan state finance and economics institute
ashigaev@rambler.ru

This article considers the procedure of using the new system of financial statements for valuation of for-profit companies with the application of residual earnings model, residual operating income model, abnormal earnings growth model and abnormal operating income growth model. The valuation method is demonstrated based on the data of large domestic company.

Keywords: valuation, valuation of common stock, models of valuation, abnormal earnings growth, actuarial financial statements

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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