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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
Wang, Charles C.Y., and Albert Shin. "Residual Income Valuation Model." Harvard Business School Background Note 122-070, January 2022.
- 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
Srinivasan, Suraj, Beiting Cheng, and Edward J. Riedl. "Coca-Cola: Residual Income Valuation Exercise." Harvard Business School Exercise 113-056, November 2012.
- 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
Srinivasan, Suraj, Beiting Cheng, and Edward J. Riedl. "Coca-Cola: Residual Income Valuation." Harvard Business School Case 113-056, December 2012.
- 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
- 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
Simons, Robert. "Strategy Execution Module 8: Linking Performance to Markets." Harvard Business School Module Note 117-108, November 2016. (Revised December 2016.)
- Article
Disagreement and the Allocation of Control
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
Van den Steen, Eric J. "Disagreement and the Allocation of Control." Journal of Law, Economics & Organization 26, no. 2 (August 2010): 385–426. (Advance Access published online on December 3, 2008.)
- May 2009 (Revised November 2010)
- Case
Depreciation at Delta Air Lines: The "Fresh Start"
By: William J. Bruns Jr.
In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its fresh... View Details
Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Cost Accounting; Financial Reporting; Insolvency and Bankruptcy; Policy; Air Transportation Industry
Bruns, William J., Jr. Depreciation at Delta Air Lines: The "Fresh Start". Harvard Business School Brief Case 094-013, May 2009. (Revised November 2010.)
- 2014
- Working Paper
The Effect of Management Control Elements on Coordination
By: Sara Bormann, Jan Bouwens and Christian Hofmann
This study examines how control elements of a firm affect coordination among profit centers. The firm operates a network of 59 profit centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination.... View Details
Bormann, Sara, Jan Bouwens, and Christian Hofmann. "The Effect of Management Control Elements on Coordination." Harvard Business School Working Paper, No. 14-092, March 2014.
- 01 Sep 2023
- News
Case Study: The Home Team
exploiting a Nester report’s connection to a mortgage’s residual income analysis? Residual income is the amount of disposable household View Details
- 28 Jul 2008
- Research & Ideas
Making the Decision to Franchise (or not)
headquarters maximize an organization's overall revenues by efficiently (and effectively) monitoring the desires of consumers representing a wide range of ethnicities and income levels, large families and singletons? Much has been written... View Details
- Portrait Project
Kamoy Smalling
10 shillings. That’s the amount of residual income my grandparents typically had to provide for their children. My mother would often walk to school along the dirt paths of the scenic Jamaican countryside... View Details
- Web
IFC India 2025: Decarbonizing Rice Paddy Farming - Pioneering Sustainability in Indian Agriculture - Blog - Business & Environment
support. The Emissions Challenge in Rice Farming Flooded paddy fields, essential for traditional rice cultivation, create anaerobic conditions that promote methane-producing bacteria. This, combined with improper residue management... View Details
- 05 Feb 2013
- First Look
First Look: Feb. 5
issues of the justice of the retention payments. Purchase this case:http://hbr.org/search/413059-PDF-ENG Coca-Cola: Residual Income Valuation Exercise Srinivasan, Suraj, Beiting Cheng, and Edward J.... View Details
Keywords: Sean Silverthorne
- 14 Aug 2018
- First Look
First Look at New Research and Ideas, August 14, 2018
Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54823 June 2018 Strategy Science Integrated Strategy: Residual Market and Exchange Imperfections as the Foundation of Sustainable Competitive Advantage By: Oberholzer-Gee,... View Details
Keywords: by Sean Silverthorne
- 24 Feb 2009
- First Look
First Look: February 24, 2009
income higher (because they have a higher opinion of the decisions made); control rights should go more to people with more income since they care more (and believe that they make better decisions).... View Details
Keywords: Martha Lagace
- 10 Mar 2015
- Research & Ideas
The Surprising Winners and Losers in the Retail Revolution
of consumers are more than willing to pay for convenience. Second, the bifurcation of income in the US will accelerate and lead to an even greater need for supermarkets to provide value. Supermarkets have long relied on a high-volume,... View Details
- 14 Nov 2019
- Book
Lifting the Lid on Turkey's Hidden Business History
Turkey’s economic development story has always been something of a black box for scholars to understand, perhaps in part because many of the most successful business enterprises there have been in family hands and largely closed to public scrutiny. The authors of a new... View Details
Keywords: by Sean Silverthorne
- 01 Apr 2014
- First Look
First Look: April 1
centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination. Further, profit center managers are incentivized with own-level residual View Details
Keywords: Sean Silverthorne