Dividend growth model是什么_2023年ACCA考試FM知識點
天行健,,君子以自強不息,;地勢坤,君子以德載物。acca被稱為“國際財會界的通行證”,,含金量比較高,。每年都有大量考生報名參加考試,。今天為同學們整理了FM科目Dividend growth model(股利增長模型)相關(guān)知識點,,正在備考的同學們來看看吧。
【內(nèi)容導(dǎo)航】
Dividend growth model-股利增長模型
【知識點】
Dividend growth model-股利增長模型
Dividend growth model
Shareholders will normally expect dividends to increase year by year and not to remain constant in perpetuity. In the case of constant dividend growth, the cost of capital is calculated as follows:
where ke is the cost of equity capital
d0 is the current net dividend
P0 is the current market price (ex div)
g is the expected annual growth in dividend payments
NB: If there is a dividend about to be paid and the share price is cum dividend, then the share price needs to be adjusted to ex dividend price.
馬行軟地易失蹄,,人貪安逸易失志,。以上就是為大家整理的acca考試相關(guān)知識點,,2023年6月acca考試在即,同學們要抓緊時間復(fù)習,。
注:以上內(nèi)容來自Echo老師FM精講班第27講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)