---
title: Capital Gain Integration in Valuation
url: https://www.ml-quant.com/papers/ssrn/5178507/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 5178507
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5178507
featured: 2025-03-20
citations: unknown
topic: Econometrics & Forecasting
---


# Capital Gain Integration in Valuation

The gain of capital concept, accounting for biases in forecasting, investor perceptions, and firm characteristics, is introduced to enhance traditional discounted cash flow models and better determine firm valuations.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5178507
- Identifier: SSRN 5178507
- Released: 2025-03-14
- First featured: Quant Letter No. 89 (2025-03-20): https://www.ml-quant.com/issues/2025-03-20/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Econometrics & Forecasting

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