ASPECTE ALE EVALUĂRII ÎNTREPRINDERII
This article is dedicated to the aspects of business valuation: the needed of valuation, steps of valuation process, and new methodologies of business valuation.
USM ADMIN
doaj
A Note on Valuation of Companies with Growth Opportunities [PDF]
Each company faces day to day investment opportunities. Just by staying in business the company is taking a decision of reinvesting. The question arising for those managers who have the responsability of allocating capital is the criteria they should use
José Pablo Dapena
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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik [PDF]
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien ...
Popp, Matthias
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Stock Market Valuation and Monopolistic Competition: a Dynamic Stochastic General Equilibrium Approach [PDF]
This paper extends a Real Business Cycle model to an economy in which monopolistic competitive firms’ technology is subject to idiosyncratic and common shocks. The value of future technology rents drive stock market valuation. We study how the arrival of
Gabriel Talmain
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Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich [PDF]
In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed.
Henselmann, Klaus +2 more
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Approaches to Asset Valuation in the Government Trading Enterprises of Bangladesh [PDF]
Methodology adopted for asset valuation is important to know how comparable the rates of profit are over time and between companies. Higher profitability calculated on the basis of book value of assets or historical cost basis may in fact conceal the ...
Dr A A Rushdi
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ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]
Tang CH, Luo F.
europepmc +1 more source
Do consumers make too much effort to save on cheap items and too little to save on expensive items? experimental results and implications for business strategy [PDF]
The article presents an experiment that illustrates a behavior that I denote “relative thinking.” Subjects in the experiment revealed the minimal price difference for which they were willing to spend 20 minutes and go to a cheaper store.
Azar, Ofer H.
core +1 more source
Valuing entrepreneurial investments: the venture capitalists' approach. [PDF]
Valuing high-growth, high-uncertainty firms, characterised by a unique business concept, significant growth opportunities, and/or no real positive cash flows to show the profit potential of the venture, is a major challenge faced by most venture ...
Lefebvre, Christian, Thoen, Vincent
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