Key Input Factors for Discounted Cash Flow Valuations

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871334" target="_blank" >RIV/70883521:28120/14:43871334 - 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

Key Input Factors for Discounted Cash Flow Valuations

Popis výsledku v původním jazyce

Business valuation becomes requisite not only because of the recent trend of mergers and acquisitions but of course regarding to identification of economic value creation sources. This paper examines weighted average cost of capital and terminal growth rate as the key input factors that is needed for discounted cash flow valuation and can alter the valuation results considerably. A practical example of this implication is given using sensitivity analysis. A special emphasize is being put on the overviewof methods that are used by appraiser´s in nowadays Czech practice to calculate the equity cost. The following part of analysis is focused on investigation of the inherence of the fundamental assumptions that led appraisers to determination of terminalgrowth rate, the rate that influence the business value considerably.

Název v anglickém jazyce

Key Input Factors for Discounted Cash Flow Valuations

Popis výsledku anglicky

Business valuation becomes requisite not only because of the recent trend of mergers and acquisitions but of course regarding to identification of economic value creation sources. This paper examines weighted average cost of capital and terminal growth rate as the key input factors that is needed for discounted cash flow valuation and can alter the valuation results considerably. A practical example of this implication is given using sensitivity analysis. A special emphasize is being put on the overviewof methods that are used by appraiser´s in nowadays Czech practice to calculate the equity cost. The following part of analysis is focused on investigation of the inherence of the fundamental assumptions that led appraisers to determination of terminalgrowth rate, the rate that influence the business value considerably.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

WSEAS Transactions on Business and Economics

ISSN

1109-9526

e-ISSN

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Svazek periodika

2014

Číslo periodika v rámci svazku

11

Stát vydavatele periodika

GR - Řecká republika

Počet stran výsledku

11

Strana od-do

454-464

Kód UT WoS článku

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EID výsledku v databázi Scopus

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