银行商誉的剩余收益法实证检验

使用Feltham和Ohlson阐述的剩余收益评估模型对国内银行类上市公司的商誉与会计科目之间的关系进行评估,实证检验结果表明:银行商誉价值主要源于存款、贷款以及销售有偿服务。但由于在产权结构及经营模式等诸多环节存在的差异,高度适应于国外商业银行商誉评估的剩余收益模型却在国内表现出非适应性。

The Residual Income Valuation (RIV model) for Banks' Goodwill

The valuation,on the relation between the goodwill of domestic banks and its fiscal subjects,has been made with RIV model.The demonstration shows that banks' goodwill depends on deposit level,loan level,and service fee,and RIV model,highly suited to the overseas banks,whereas is not applied to the domestic banks,for the difference on property right,manage model,and so.