نقدي بر نظريه مازاد و جايگاه احتمالي آن در آينده (بخش دوم)

Review of Residual Equity Theory and its Prospect Statues

The present article has analyzed the results obtained from various researches concerning shares valuation models and residual equity status. Based on this analysis, various economical activities will yield almost the same returns as the economy of the countries improves and the allocation of the resources optimizes .Thus the abnormal returns will be omitted or decreased. Considering the lessening of inflation in healthy economies, many factors resulting in abnormal earnings will vanes. Since exploiting abnormal earnings is difficult in using residual equity theory for evaluating shares, using this model is much more difficult in the countries of unhealthy economy. It is expected that this model will be widely used in the future, as the abnormal earnings get defunct.