Concepedia

Terminal Value Assumption

Terminal Value Assumption is an analytical construct in capital budgeting that specifies the method by which cash flows beyond the explicit forecast period are estimated to determine the present value of a project or investment, distinguishing it from short-term cash flow projections by its focus on perpetual or residual value growth.

94

Publications

6.3K

Citations

153

Authors

138

Institutions

Publications per year

2017–2026

12

Parents

Publications

94

Assessing Alternative Proxies for the Expected Risk Premium

Christine A. Botosan, Marlene Plumlee · The Accounting Review · 2005 · 775 citations

, , +14

The Effect of Effort on Sales Performance and Job Satisfaction

Steven P. Brown, Robert A. Peterson · Journal of Marketing · 1994 · 609 citations

, , +12

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*

Stephen H. Penman, Theodore Sougiannis · Contemporary Accounting Research · 1998 · 431 citations

, , +16

The Effect of Effort on Sales Performance and Job Satisfaction

Steven P. Brown · Journal of Marketing · 1994 · 391 citations

, , +12

Overtopping Breaching of Noncohesive Homogeneous Embankments

Stephen E. Coleman, Darryl P. Andrews, M. Grant Webby · Journal of Hydraulic Engineering · 2002 · 250 citations

, , +7

1–5 of 94

Authors

153

  1. SH
    Stephen H. Penman

    Columbia University, United States

    4 publications · 803 citations

    4

    h-index

  2. TS
    Theodore Sougiannis

    University of Illinois Urbana-Champaign, United States

    4 publications · 652 citations

    4

    h-index

  3. GD
    Gordon D. Richardson

    University of Toronto, Canada

    3 publications · 137 citations

    3

    h-index

  4. LC
    Lucie Courteau

    Free University of Bozen-Bolzano, Italy

    3 publications · 137 citations

    3

    h-index

  5. GA
    Gerald A. Feltham

    University of British Columbia, Canada

    3 publications · 115 citations

    3

    h-index

1–5 of 153

Institutions

138

  1. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    7 publications

    873 citations

  2. University of California, Berkeley

    Berkeley, United States

    3 h-index

    3 publications

    609 citations

  3. University of Utah

    Salt Lake City, United States

    3 h-index

    5 publications

    1.8K citations

  4. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    1K citations

  5. Shanghai Jiao Tong University

    Shanghai, China

    3 h-index

    4 publications

    59 citations

  6. University of British Columbia

    Vancouver, Canada

    3 h-index

    6 publications

    230 citations

  7. Equipes Traitement de l'Information et Systèmes

    Cergy-Pontoise, France

    2 h-index

    2 publications

    59 citations

  8. HHL Leipzig Graduate School of Management

    Leipzig, Germany

    2 h-index

    2 publications

    38 citations

1–8 of 138

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 455 citations

    10

    h-index

  2. Contemporary Accounting Research

    CAR · 6 publications · 673 citations

    6

    h-index

  3. Journal of applied corporate finance

    4 publications · 125 citations

    4

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 3 publications · 62 citations

    3

    h-index

  5. The Annals of Probability

    3 publications · 353 citations

    3

    h-index

1–5