Analysis of Substantial and Income Value Gap

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F08%3A00034922" target="_blank" >RIV/00216224:14220/08:00034922 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of Substantial and Income Value Gap

Popis výsledku v původním jazyce

In the last two decades market value of businesses and intrinsic value of its individual property extremely diverge. In this paper, we analyze random sample of enterprises on the valuation gap between substantial and income value. This article explores statistical dependence between time series of enterprises value and independent variables. This paper integrates valuation techniques resulting from theoretical investigation. A closed-form solution is presented for research questions putting. We compareparticularly continental valuation approaches according to legal system and other valuation approaches known from juridical precedents. Using costs approach we show that intrinsic value of enterprises property holds different dependence that income valuebased on going concern approach. Pursuant to accounting correlation and reproduction costs we test index techniques for substantial value evaluation.

Název v anglickém jazyce

Analysis of Substantial and Income Value Gap

Popis výsledku anglicky

In the last two decades market value of businesses and intrinsic value of its individual property extremely diverge. In this paper, we analyze random sample of enterprises on the valuation gap between substantial and income value. This article explores statistical dependence between time series of enterprises value and independent variables. This paper integrates valuation techniques resulting from theoretical investigation. A closed-form solution is presented for research questions putting. We compareparticularly continental valuation approaches according to legal system and other valuation approaches known from juridical precedents. Using costs approach we show that intrinsic value of enterprises property holds different dependence that income valuebased on going concern approach. Pursuant to accounting correlation and reproduction costs we test index techniques for substantial value evaluation.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2008

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

5th International Scientific Conference ECO-TREND 2008, European Developments and Globalization

ISBN

978-973-144-205-1

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

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Název nakladatele

Constantin Brancusi University of Targu-Jiu, Faculty of Economics

Místo vydání

Targu-Jiu, Rumunsko

Místo konání akce

Constantin Brancusi University of Targu-Jiu, Fac

Datum konání akce

1. 1. 2008

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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