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基于PEG比率的权益资本成本测算与应用

施继坤 张广宝 马立敏

辽宁工程技术大学学报(社会科学版)Issue(1):65-67,3.
辽宁工程技术大学学报(社会科学版)Issue(1):65-67,3.DOI:CNKI:21-1412/C.20111218.0907.002

基于PEG比率的权益资本成本测算与应用

Measurement and application of equity capital cost based on PEG ratios

施继坤 1张广宝 2马立敏1

作者信息

  • 1. 东北财经大学 会计学院,辽宁 大连 116025
  • 2. 东北石油大学 石油经济与管理研究所,黑龙江 大庆 163318
  • 折叠

摘要

Abstract

  Based on a brief review of current measurement methods for equity capital cost, a deduction process of measurement model of equity capital cost was provided based on PEG ratios. An analysis was made of the characteristics of this model, with special emphases on its four advantages. The feasi-bility of PEG Model's application in China was then discussed. This measurement method can help re-searchers to determine the effects of uncertain factors ( such as disclosure quality, cross-listing, etc,) on equity capital cost and will be widely applied.

关键词

PEG比率/盈余/盈余预测/资本成本/权益资本成本

Key words

PEG ratios/earnings/earnings forecast/capital cost/equity capital cost

分类

管理科学

引用本文复制引用

施继坤,张广宝,马立敏..基于PEG比率的权益资本成本测算与应用[J].辽宁工程技术大学学报(社会科学版),2012,(1):65-67,3.

基金项目

黑龙江省教育厅人文社会科学研究基金资助项目(12512005) (12512005)

黑龙江省高等学校人文社会科学重点研究基地基金资助项目(JD20111203) (JD20111203)

辽宁工程技术大学学报(社会科学版)

OACHSSCD

1008-391X

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