Based on the characteristics of internet enterprises,such as light assets and emphasis on R&D,this study innovatively improves Ohlson model by improving the residual income estimation through DuPont analysis,introducing new indicators such as R&D expenditure,intangible assets and intercept items.Through empirical analysis and case studies,the applicability and accuracy of the improved model in the valuation of internet enterprises are explored.This research provides a valuation method more suited to the characteristics of internet enterprises,offering new perspectives and practical references for future studies.
维普
万方数据