Application of Improved Ohlson Model in the Evaluation of IoT Enterprise Value
Due to the industry characteristics of large technology investment,high risk and high growth of Internet of Things enterprises,their enterprise value assessment is not suitable for traditional enterprise value assessment methods.This paper analyzes the importance of random forest algorithm by using R language,selects the top sev-eral"non-accounting information"variables that have a significant impact on enterprise value,and replaces"other information"with"non-accounting information".The residual income is improved by using DuPont analysis index and net profit index respectively.Through the above series of improvements,the improved Ohlson model is ob-tained.In order to verify the superiority of the model,some cases are selected to prove the results in this paper.The error of the conclusion obtained by replacing"other information"with"governmental subsidy"is within the acceptable range of 10％,but the model still has room for improvement.Finally,the following suggestions are put forward.In the selection process of"other information"variable,the characteristics of IoT enterprises are com-bined to select from more complete dimensions.
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