The research on corporate valuation based on book value was derived from the conception of residual income and developed by Ohlson creatively by the presentation of Residual Income Model (RIM).
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- 以賬面價(jià)值為基礎的企業(yè)價(jià)值研究，始于剩余收益（Residual Incom）概念的提出，以及Ohlson將其創(chuàng )造性地應用于企業(yè)價(jià)值評估并提出了剩余收益模型（RIM）。
