摘要
本文结合商誉性质的定义,对传统割差法进行了优化,对基于Black-Scholes期权定价模型的割差法的合理性进行理论分析;并以《2016年(第十三届)世界品牌500强》排行榜中在美股上市的食品与饮料行业的公司2016年数据为样本,验证了该方法的合理性和可操作性。结果表明,基于Black-Scholes期权定价模型的割差法具有可靠性与可操作性,可以公允、有效地对公司自创商誉进行计量。
Based on the definition of the nature of goodwill, the article optimized the traditional cutting method, theoretically analyzed the rationality of the cutting method based on the Black-Scholes option pricing model, and used the data of stocks of listed company in the food and beverage industry, which was ranked in ＂2016（thirteenth） the world＇s top 500 brands＂ in 2016 to verify whether the method is reasonable and operability or not.The results show that the cutting method based on the Black-Scholes option pricing model is reliable and operable and can be used to measure the goodwill of a company fairly and effectively.
出处
《价格理论与实践》
CSSCI
北大核心
2017年第8期72-75,共4页
Price:Theory & Practice
基金
教育部课题"企业资源价值与商誉变动报告及其应用研究"(课题编号:12YJA630065)
北京交通大学大学生创新训练计划项目的研究成果
关键词
自创商誉
商誉初始确认和计量
割差法
BLACK-SCHOLES期权定价模型
Internally generated goodwill
Initial recognition and measurement of goodwill
The cutting method
The Black-Scholes option pricing model
