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  • January 2022
  • Background Note

Residual Income Valuation Model
By: Charles C.Y. Wang and Albert Shin
This note explains the residual income valuation model (RIM), how it relates to "traditional" valuation models, the intuition behind its use, and empirical research related to its value relevance. RIM is theoretically equivalent to the dividend discount model and the...  View Details
Keywords: Residual Income Valuation; Valuation; Research; Theory; Measurement and Metrics; Performance; Financial Management; Business Strategy
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  • November 2016 (Revised December 2016)
  • Module Note

Strategy Execution Module 8: Linking Performance to Markets
By: Robert Simons
This module reading shows how to link profit plans and other performance measurement systems to both internal and external markets. Starting with the transfer of goods and services within a firm, the module discusses the different methods of designing transfer pricing...  View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Transfer Pricing; Activity Based Costing; Return On Investment; Residual Income; EVA; Strategy; Cost Accounting; Activity Based Costing and Management; Markets; Investment Return
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  • May 2013
  • Teaching Note

Coca-Cola: Residual Income Valuation
By: Suraj Srinivasan and Edward J. Riedl
Teaching note for a case of the same title that introduces students to the residual income (also known as the abnormal earnings) valuation model using the firm Coca-Cola. Students are provided with the primary financial statements (through fiscal 2010) and forecast...  View Details
Keywords: Valuation; United States
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  • December 2012
  • Case

Coca-Cola: Residual Income Valuation
By: Suraj Srinivasan, Beiting Cheng and Edward J. Riedl
The case illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the discounted...  View Details
Keywords: Business Earnings; Valuation; Financial Statements; Equity; Food and Beverage Industry
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  • November 2012
  • Exercise

Coca-Cola: Residual Income Valuation Exercise
By: Suraj Srinivasan
The exercise illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the...  View Details
Keywords: Business Analysis; Valuation; Residual Income Valuation; Accounting; Financial Accounting; Financial Analysis; Financial Statement Analysis; Financial Statements; Discounted Cash Flows
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  • Article

Disagreement and the Allocation of Control
By: Eric J. Van den Steen
This article studies the allocation of control when there is disagreement—in the sense of differing priors—about the right course of action. People then value control rights since they believe that their decisions are better than those of others. More disagreement (due...  View Details
Keywords: Governance Controls; Projects; Decisions; Value; Agreements and Arrangements
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