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Journal articles on the topic 'Basis for valuation'

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Published: 4 June 2021

Last updated: 5 February 2022

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1

GRIMMETT, LAURENCE. "RATING VALUATION: THE CONTRACTOR'S BASIS." Journal of Valuation 3, no. 4 (1985): 363–75. http://dx.doi.org/10.1108/eb007980.

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2

Grover, Richard. "Mass valuations." Journal of Property Investment & Finance 34, no. 2 (2016): 191–204. http://dx.doi.org/10.1108/jpif-01-2016-0001.

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Purpose – The purpose of this paper is to review the issues involved in the implementation of mass valuation systems and the conditions needed for doing so. Design/methodology/approach – The method makes use of case studies of and fieldwork in countries that have either recently introduced mass valuations, brought about major changes in their systems or have been working towards introducing mass valuations. Findings – Mass valuation depends upon a degree of development and transparency in property markets and an institutional structure capable of collecting and maintaining up-to-date price dat

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3

Dyson, A. C. L., and C. J. Exley. "Pension Fund Asset Valuation and Investment." British Actuarial Journal 1, no. 3 (1995): 471–557. http://dx.doi.org/10.1017/s1357321700001203.

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ABSTRACTThe theoretical basis for, and practical application of, the discounted income method for valuing UK pension fund assets is discussed, with particular reference to the widely adopted application to variable income (equity type) assets, as proposed by Day & McKelvey (1964), in the context of both the management and compliance objectives of pension fund valuation. An alternative methodology is proposed in which consistency with assets, liabilities, and market values is demanded, with smoothing of the valuation result achieved on an explicit rather than implicit basis. It is then demo

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4

Özdilek, Ünsal. "Scientific basis of value and valuation." Journal of Revenue and Pricing Management 18, no. 3 (2018): 266–77. http://dx.doi.org/10.1057/s41272-018-00169-z.

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5

Vačkář, David, Ioanna Grammatikopoulou, Jan Daněk, and Eliška Lorencová. "Methodological aspects of ecosystem service valuation at the national level." One Ecosystem 3 (May 24, 2018): e25508. http://dx.doi.org/10.3897/oneeco.3.e25508.

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Ecosystem service valuations focusing on the assessment of ecosystem service values in space and time have recently been receiving considerable attention. Ecosystem service valuation data are critical for developing national ecosystem accounts and for assessment of costs and benefits associated with national strategies and plans. In this article, we discuss selected methodological aspects of ecosystem service valuation at the national level for the Czech Republic. We present a classification of ecosystems based on CORINE Land Cover and Consolidated Layer of Ecosystems of the Czech Republic. Th

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Fine, A. E. M., C. P. Headdon, T. W. Hewitson, et al. "Proposals for the statutory basis of valuation of the liabilities of linked long-term insurance business." Journal of the Institute of Actuaries 115, no. 4 (1988): 555–630. http://dx.doi.org/10.1017/s0020268100042864.

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1.1 The background to the production of this paper is somewhat involved, but is necessary for an understanding of why it contains what it does. Readers who are familiar with recent developments in the valuation field may proceed straight to Section 2.1.2 Statutory valuations of long-term insurance business under the Insurance Companies Act 1982 (‘the Act’, which superseded the 1974 and 1981 Acts) and the Insurance Companies Regulations 1981 (‘the current Regulations’) have now been prepared by actuaries for some years. Similarly the guidance issued by the profession to Appointed Actuaries, spe

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Fine, A. E. M., C. P. Headdon, T. W. Hewitson, et al. "Proposals for the Statutory Basis of Valuation of the Liabilities of Linked Long-Term Insurance Business." Transactions of the Faculty of Actuaries 41 (1987): 369–443. http://dx.doi.org/10.1017/s0071368600009848.

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1.1 The background to the production of this paper is somewhat involved, but is necessary for an understanding of why it contains what it does. Readers who are familiar with recent developments in the valuation field may proceed straight to Section 2.1.2 Statutory valuations of long-term insurance business under the Insurance Companies Act 1982 (“the Act”, which superseded the 1974 and 1981 Acts) and the Insurance Companies Regulations 1981 (“the current Regulations”) have now been prepared by actuaries for some years. Similarly the guidance issued by the profession to Appointed Actuaries, spe

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8

Andrew, Anthony, and Michael Pitt. "The valuation of the site in depreciated replacement cost and contractors basis valuations." Property Management 19, no. 4 (2001): 298–307. http://dx.doi.org/10.1108/02637470110404100.

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9

de Smit, B., M. Florence, and L. Thomas. "The valuation criterion for normal basis generators." Bulletin of the London Mathematical Society 44, no. 4 (2012): 729–37. http://dx.doi.org/10.1112/blms/bds005.

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Lai, T. L., and S. P. S. Wong. "Valuation of American Options via Basis Functions." IEEE Transactions on Automatic Control 49, no. 3 (2004): 374–85. http://dx.doi.org/10.1109/tac.2004.824466.

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11

Akujuru, Victor A., and Les Ruddock. "Dichotomising compulsory land acquisition and land contamination valuations." International Journal of Disaster Resilience in the Built Environment 6, no. 3 (2015): 268–88. http://dx.doi.org/10.1108/ijdrbe-11-2013-0040.

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Purpose – This study aims at identifying the consequences of adopting statutory rather than market basis in assessing damages due to contamination to land. Most valuations undertaken to assess compensation for damages due to contamination on land are done with valuation methods prescribed by law for the compulsory acquisition of land. Design/methodology/approach – A total of 80 registered valuation firms with experience in both compulsory acquisition and damage assessment participated in a questionnaire survey to ascertain the methods adopted in valuing when determining the compensation payabl

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12

Hustert, Frank. "Der Prozess der Unternehmensbewertung am Beispiel des DCF-Verfahrens." Der Betriebswirt: Volume 58, Issue 1 58, no. 1 (2017): 25–28. http://dx.doi.org/10.3790/dbw.58.1.25.

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Der Artikel zeigt grundlegend den Prozess der Unternehmensbewertung auf. Zu Beginn werden verschiedene Anlässe und Zwecke der Unternehmensbewertung verdeutlicht, um im Anschluss daran unterschiedliche Bewertungsverfahren aufzuzeigen. Da in der Praxis insbesondere der Bewertung von Unternehmen auf Basis von Discounted Cashflows eine hohe Bedeutung zukommt, wird auf dieses Bewertungsverfahren detailliert eingegangen. The article explains the process of business valuations. First different reasons and purposes are illustrated and afterwards several valuation methods are summarized. As business va

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13

Zyga, Jacek. "Data Selection as the Basis for Better Value Modelling." Real Estate Management and Valuation 27, no. 1 (2019): 25–34. http://dx.doi.org/10.2478/remav-2019-0003.

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Abstract The article is a voice in the debate on the scope of the application of statistical methods in real estate appraisal, written from the comparative perspective. It presents the results of an illustrative valuation of housing units with the use of databases of various sizes, constructed on the basis of publicly available data from the register of property prices and values. Against this background, the article presents an analysis of differences between the objectives and published results of valuations, which exemplify broadly understood property price modelling or property value model

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14

최수정, 우미경, 토코후지시로, and 오현아. "Textbook Analysis on a Valuation Basis of TOPIK." Studies in Linguistics ll, no. 20 (2011): 317–46. http://dx.doi.org/10.17002/sil..20.201108.317.

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15

Dermody, Jaime Cuevas, and R. Tyrrell Rockafellar. "TAX BASIS AND NONLINEARITY IN CASH STREAM VALUATION." Mathematical Finance 5, no. 2 (1995): 97–119. http://dx.doi.org/10.1111/j.1467-9965.1995.tb00104.x.

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CROSS, C. F., and E. J. BEVAN. "The Kapok Fibre-Characteristics and Basis of Valuation." Journal of the Society of Dyers and Colourists 32, no. 12 (2008): 274–78. http://dx.doi.org/10.1111/j.1478-4408.1916.tb00904.x.

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17

de Frutos, Javier, and Víctor Gatón. "Chebyshev reduced basis function applied to option valuation." Computational Management Science 14, no. 4 (2017): 465–91. http://dx.doi.org/10.1007/s10287-017-0287-4.

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18

Goto, Yumi, Zhai Fei, Shen Kan, and Eisuke Kita. "Options valuation by using radial basis function approximation." Engineering Analysis with Boundary Elements 31, no. 10 (2007): 836–43. http://dx.doi.org/10.1016/j.enganabound.2007.02.001.

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19

Odum, Howard T., and Eugene P. Odum. "The Energetic Basis for Valuation of Ecosystem Services." Ecosystems 3, no. 1 (2000): 21–23. http://dx.doi.org/10.1007/s100210000005.

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20

Wright, I. D. "Traditional Pension Fund Valuation in a Stochastic Asset and Liability Environment." British Actuarial Journal 4, no. 4 (1998): 865–901. http://dx.doi.org/10.1017/s1357321700000210.

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Using the stochastic investment model proposed by Wilkie (1995) this paper simulates the progress of a specimen final salary pension scheme over a period of 25 years. Salary experience over the projection period is also assumed to be stochastic. The specimen scheme is assumed to be stable during the projection period with respect to age, pensionable salary in real terms and past pensionable service.Regular deterministic valuations of the scheme are conducted during the projection period to determine the current level of funding of the scheme on both a discontinuance and an ongoing basis, and a

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21

Reitmaier, Christine, and Wolfgang Schultze. "Enhanced business reporting: value relevance and determinants of valuation-related disclosures." Journal of Intellectual Capital 18, no. 4 (2017): 832–67. http://dx.doi.org/10.1108/jic-12-2016-0136.

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Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures that are directly related to firm valuation (value-based reporting (VBR)). Design/methodology/approach Data are hand collected from annual reports of German publicly listed companies over five years. The content analysis is based on the valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach

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22

Zhylinska, O., I. Novikova, A. Stepanova, and A. Vikulova. "Assessment Methods of Intellectual Product in Research Universities." Marketing and Management of Innovations, no. 3 (2020): 32–44. http://dx.doi.org/10.21272/mmi.2020.3-03.

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This paper summarizes the arguments and counterarguments within the scientific debate over how to find the best methodology for valuing the intellectual products of research universities. The main purpose of the research is to propose a methodology for evaluating the product of intellectual labour in research universities. The systematization of literary sources and approaches to solving the problem of valuation of intellectual property has shown that, despite the considerable amount of scientific work on the valuation of intellectual property objects, there is no methodology for their evaluat

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23

Komar, Irina. "Features of determining the market value of retail real estate and individual trade related properties during pre-trial evaluation and forensic examination." Real estate: economics, management, no. 1 (May 17, 2021): 20–24. http://dx.doi.org/10.22337/2073-8412-2021-1-20-24.

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The present article deals with the specifics of valuation of retail property and individual trade related properties on the basis of the international experience and as recommended by International Valuation Standards and RICS (The Royal Institution of Chartered Surveyors (Great Britain)) valuation standards (Red Book). The present article is justified as currently Russia lacks a standard, uniform for the valuers or legal experts, to be used for the purposes of valuation of similar subjects. At the same time, methodical literature is insufficient while there are numerous property disputes that

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24

Nwuba, Chukwuma C., Uche S. Egwuatu, and Babatunde M. Salawu. "Clients’ means of influence on mortgage valuation in Nigeria." Property Management 33, no. 4 (2015): 367–85. http://dx.doi.org/10.1108/pm-03-2014-0016.

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Purpose – The purpose of this paper is to investigate client influence on mortgage valuation in Nigeria to establish and rank the means of influence clients employ, and the impact of firm characteristics on client influence. Design/methodology/approach – A combination of cross-sectional survey and focus groups research designs was adopted. Questionnaire structured on five-point Likert format was used to collect data from a sample of valuation firms in five Nigerian cities. Descriptive statistics, χ2, and moderated hierarchical linear model were used for data analysis. Findings – Clients’ means

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25

Bowcock, Philip. "A discussion paper on valuations for mortgage and the level of house prices." International Journal of Housing Markets and Analysis 8, no. 1 (2015): 27–35. http://dx.doi.org/10.1108/ijhma-07-2014-0024.

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Purpose – The aim of the present paper is to consider the effect of the current approach to valuations for mortgage on the level of house prices during the housing bubble of 2000-2008 which has been a major contributor to the following recession followed previous smaller bubbles in 1972 and 1990. Despite a warning from the International Monetary Fund in 2004 that prices were too high and home buyers should “exercise particular caution”, no fundamental research appears to have been done into the contribution to this of those responsible for valuation for mortgage. Design/methodology/approach –

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Sa’diyah, H., T. Sjah, and A. N. Tenriawaru. "Irrigation water economic valuation for irrigation water tariff basis." IOP Conference Series: Earth and Environmental Science 681, no. 1 (2021): 012063. http://dx.doi.org/10.1088/1755-1315/681/1/012063.

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27

Frondel, Manuel, Stephan Sommer, and Lukas Tomberg. "Versorgungssicherheit mit Strom: Empirische Evidenz auf Basis der Inferred-Valuation-Methode." Zeitschrift für Wirtschaftspolitik 68, no. 1 (2019): 53–73. http://dx.doi.org/10.1515/zfwp-2019-2002.

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Abstract Based on a survey among more than 5,000 German household heads, this article investigates their willingness to pay (WTP) for avoiding power outages using Contingent-Valuation-Methods (CVM). Alternatively, we ask respondents to estimate the WTP of a hypothetical household. This Inferred-Valuation-Method (IVM) is an approach introduced to reduce the hypothetical bias of stated WTP. Our empirical results indicate that, relative to the CVM, the IVM yields inflated WTP values, casting doubt on the validity of the IVM.

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28

Zeng, Bei, Andreas Johannesen, and Xin Fang. "How to value a real estate company? Alexander & Baldwin, Inc. (ALEX)." CASE Journal 16, no. 2 (2020): 155–83. http://dx.doi.org/10.1108/tcj-04-2019-0043.

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Purpose This study aims to provide students an opportunity to analyze the financial performance of a publicly listed real estate company and estimate its instinct value by applying appropriate financial models and approaches. Theoretical basis Three major valuation models/approaches generated by financial theory and practice to estimate the intrinsic value of a security: discounting cash-flows valuation (DCF and NPV) – valuation through adjusted net asset and liquidation value (NAV) – relative valuation through price and value multiples (valuation multiple analysis and precedent transactions a

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Raslanas, Saulius. "PECULIARITIES OF MORGAGE VALUATION." Technological and Economic Development of Economy 11, no. 2 (2005): 123–33. http://dx.doi.org/10.3846/13928619.2005.9637691.

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Valuation for mortgage purposes is a very important part of the work of a surveyor in general practice. The property is valued at the date of inspection, but bearing in the future ‐ will the value be maintained and easily realizable. This work considers the important aspects of the approach to such valuation and the factors witch the valuer should take into account. In UK open market valuers use value as the basics of mortgage valuation, but possible diminution of value cannot be ignored. A valuer must inform the lender about special circumstances and the risk and duty of care, of the prospect

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Dmytrów, Krzysztof. "Calibration of attributes influence in the process of real estate mass appraisal by using decision-making methods." Przegląd Statystyczny 66, no. 4 (2020): 287–308. http://dx.doi.org/10.5604/01.3001.0014.0953.

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There are situations in the real estate market in which a large number of properties have to be valued at the same time. In such cases it is advisable to use mass valuation methods. These methods involve estimating the value of a property on the basis of the values of the attributes defining it. The aim of the paper is to calibrate the influence of attributes on unit values of properties in mass appraisal in order to minimise the valuation error. The research was conducted for 318 residential properties located in Szczecin. The Szczecin Algorithm of Real Estate Mass Appraisal was used along wi

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Yakubovsky, V. "EUROPEAN VALUATION STANDARDS EVS–2016 AND THEIR INTERRELATION WITH EU LEGISLATION." ACTUAL PROBLEMS OF INTERNATIONAL RELATIONS, no. 134 (2018): 77–89. http://dx.doi.org/10.17721/apmv.2018.134.0.77-89.

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The article is devoted to analysis of new edition of European Valuation Standards EVS–2016 and the interrelation with European Legislative and Normative basis. Reviewed are structure and content of so called “Blue Book” of EVS–2016 standards issued by The European Group of Valuer’s Associations (TEGoVA) which are enforced from 01 June 2016. Underlined is the fact that these standards are highly structured and include not only five basic valuation standards but also some sets of supporting documents such as Guidance Notes and Technical Documents. Close interrelation of TEGoVA’s standards with E

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Vostokov, S. V. "The Hensel-Shafarevich canonical basis in complete discrete valuation fields." Journal of Mathematical Sciences 188, no. 5 (2013): 570–81. http://dx.doi.org/10.1007/s10958-013-1148-5.

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33

Metzner, Steffen, and Andreas Kindt. "Determination of the parameters of automated valuation models for the hedonic property valuation of residential properties." International Journal of Housing Markets and Analysis 11, no. 1 (2018): 73–100. http://dx.doi.org/10.1108/ijhma-02-2017-0018.

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Purpose The development and testing of the hedonic methods for property valuation require statistical analysis and professional preparation of relevant databases. As a first step, the presumable relevant influencing variables (parameters) have to be determined. Previous studies have shown a large variety of parameters which overlap or deviate from each other. This study aims to collect, systematise and structure different parameters for the further development and testing of hedonic models. Design/methodology/approach The study comprises a detailed research and deeper analysis of previous stud

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Giza, Wojciech. "On the valuation of economic goods." Annales. Etyka w Życiu Gospodarczym 20, no. 5 (2017): 45–54. http://dx.doi.org/10.18778/1899-2226.20.5.04.

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The presented study includes an analysis of the category of “good” on the basis of philosophy and economics. Particular attention was paid here to the factors determining the monetary value (price) of an economic good. While achieving the assumed objective of the research, answers to the following questions were sought: What is the difference, therefore, in the interpretation of good as an axiological category and good which economics deals with? What is the basis for the valuation of goods which are the subject of economic analysis? While seeking answers to these questions, an attempt was mad

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Halstead, John M., A. E. Luloff, and Thomas H. Stevens. "Protest Bidders in Contingent Valuation." Northeastern Journal of Agricultural and Resource Economics 21, no. 2 (1992): 160–69. http://dx.doi.org/10.1017/s0899367x00002683.

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Protest bids are often excluded during analysis of contingent valuation method data. It is suggested that this procedure might introduce significant bias. Protest bids are often registered by respondents who may actually place ahigher-orlower-than-average value on the commodity in question but refuse to pay on the basis of ethical or other reasons. Exclusion of protest bids may therefore bias willingness to pay (WTP) results, but the direction of bias is indeterminate a priori.

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Chen, Feng, Kenton K. Yee, and Yong Keun Yoo. "Did Adoption of Forward-Looking Valuation Methods Improve Valuation Accuracy in Shareholder Litigation?" Journal of Accounting, Auditing & Finance 22, no. 4 (2007): 573–98. http://dx.doi.org/10.1177/0148558x0702200405.

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Before 1984, Delaware judges relied exclusively on the Delaware Block method—an appraisal formula based on trailing earnings and liquidation value—to price shares in shareholder litigation. In 1984, the Delaware Supreme Court changed the law to permit its judges to use any valuation method they deem appropriate. As a result, judges and litigants began switching from the Block method and adopting forward-looking valuation techniques based on cash flow and earnings forecasts. While the use of forward-looking methods potentially improves valuation accuracy by incorporating forecast information, t

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Semchyk, V. O. "Valuation of intellectual property of railway enterprises in Ukraine: legal basis." Law and public administration 4 (2019): 38–43. http://dx.doi.org/10.32840/pdu.2019.4.6.

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38

GASIOROWSKI, JOHN R. "Tax Basis Does Matter in the Valuation of Asset Holding Companies." Business Valuation Review 17, no. 3 (1998): 79–84. http://dx.doi.org/10.5791/0882-2875-17.3.79.

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Monoyios, Michael. "Utility-Based Valuation and Hedging of Basis Risk With Partial Information." Applied Mathematical Finance 17, no. 6 (2010): 519–51. http://dx.doi.org/10.1080/13504861003650883.

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Thomas, Lara. "A valuation criterion for normal basis generators in equal positive characteristic." Journal of Algebra 320, no. 10 (2008): 3811–20. http://dx.doi.org/10.1016/j.jalgebra.2008.05.024.

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Chuzhinov, I. A. "The Report on the Assessment of the Market Value of the Property, as the Main Evidence in Court Cases on Contesting the Cadastral Value." Sociology and Law, no. 2 (July 18, 2020): 114–18. http://dx.doi.org/10.35854/2219-6242-2020-2-114-118.

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The cadastral value of real estate, determined on the basis of mass valuation based on the results of the state cadastral valuation, quite often in practice does not coincide with the market value calculated on the basis of a special valuation in respect of a particular real estate. The publication talks about the role of the assessment report and forensic examination in court cases on contesting the cadastral value in administrative proceedings due to changes in judicial practice, urgent problems are raised that need to be emphasized when filing an administrative statement of claim in court.

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Shapoval, T. V. "Legal nature of the ivsc international standards." Uzhhorod National University Herald. Series: Law, no. 63 (August 9, 2021): 171–77. http://dx.doi.org/10.24144/2307-3322.2021.63.30.

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The article is focused on legal nature of International Valuation Standards Committee (renamed to International Valuation Standards Council in 2008) and implementation of its valuation standards by states and international organizations. The paper concentrates on legal gaps regarding the application aspects of property value calculations in international law. Treaties do not provide substantial determinacy, include no instruction or the appropriate methodology on numerous calculation issues and typically set forth only basic standard of valuation such as standard of fair market value of proper

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Zhu, Lian Jun, Hong Yan Li, Yu Cai Dong, Tian Yuan Jiang, and Ge Hua Fan. "Application of Projection Pursuit Regression in Equipment Indemnificatory Valuation and Forecast." Applied Mechanics and Materials 411-414 (September 2013): 2111–14. http://dx.doi.org/10.4028/www.scientific.net/amm.411-414.2111.

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The Theory of Projection Pursuit Regression is applied in the equipment indemnificatory valuation and forecast to establish the projection pursuit regression model. After fitting the training samples, this model strikes a good balance between the valuation value and its relevant influential factors, demonstrating a good fitting effect with the average relative error of only 2.1522% . After predicting the test samples, it shows a good forecast effect with the relative error of only-0.4069%, thus providing basis for equipment indemnificatory valuation and forecast.

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Guillaume, Tristan. "Analytical valuation of autocallable notes." International Journal of Financial Engineering 02, no. 02 (2015): 1550016. http://dx.doi.org/10.1142/s2424786315500164.

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In this paper, a general form of autocallable note is analytically valued, which includes the following features: regular coupons, reverse convertible provision and possible participation in the growth of the underlying equity asset. Simpler notes can be designed and analytically priced on the basis of this general structure. The equity asset follows a jump-diffusion process, while interest rates are driven by a two-factor model. Equity and interest rate sources of randomness are correlated. The numerical implementation is easy and very efficient compared to alternative valuation techniques. T

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Astuti, Pudji, and Harald K. Wimmer. "Stacked submodules of torsion modules over discrete valuation domains." Bulletin of the Australian Mathematical Society 68, no. 3 (2003): 439–47. http://dx.doi.org/10.1017/s0004972700037849.

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A submodule W of a torsion module M over a discrete valuation domain is called stacked in M if there exists a basis ℬ of M such that multiples of elements of ℬ form a basis of W. We characterise those submodules which are stacked in a pure submodule of M.

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Hairs, C. J., D. J. Belsham, N. M. Bryson, et al. "Fair Valuation of Liabilities." British Actuarial Journal 8, no. 2 (2002): 203–99. http://dx.doi.org/10.1017/s135732170000372x.

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ABSTRACTA project to develop an Accounting Standard for Insurance, with the aim of enhancing understandability, relevance, reliability and comparability of general purpose financial reporting for insurance worldwide, is being progressed by the International Accounting Standards Board. The basis of the proposals is that assets and liabilities be shown at fair values (market values for quoted instruments). This paper, prepared by a Working Party established by the Life Board of the United Kingdom actuarial profession, summarises and comments upon a number of the principal features of the proposa

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Demirakos, Efthimios G., Norman C. Strong, and Martin Walker. "What Valuation Models Do Analysts Use?" Accounting Horizons 18, no. 4 (2004): 221–40. http://dx.doi.org/10.2308/acch.2004.18.4.221.

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This paper adopts a structured positive approach to explaining the valuation practices of financial analysts by studying the valuation methodologies contained in 104 analysts' reports from international investment banks for 26 large U.K.-listed companies drawn from the beverages, electronics, and pharmaceuticals sectors. We provide a descriptive analysis of the use of alternative valuation models focusing on the value-relevant attributes that analysts seek to forecast and the methodologies analysts use to convert the forecasts into estimates of firm value. We postulate and test a number of hyp

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Turcas, Florin, Florin Dumiter, Petre Brezeanu, and Stefania Jimon. "Theoretical and Practical Issues in Business Valuation." Studia Universitatis „Vasile Goldis” Arad – Economics Series 26, no. 4 (2016): 1–23. http://dx.doi.org/10.1515/sues-2016-0016.

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Abstract Business valuation is dealing with a series of difficulties, legislative and/or normative inaccuracies, as well as problems related to divergent results obtained by standard approaches. This material is synthesizing some of these problems, highlighting possible research directions. Each of the standard approaches is investigated, theoretically and practically analyzed, and the conclusions constitute a basis for developing new theories in the field of valuation.

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Heiden, Bowman. "Valuing Standard Essential Patents in the Knowledge Economy." International Journal of Standardization Research 13, no. 1 (2015): 19–46. http://dx.doi.org/10.4018/ijsr.2015010102.

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This paper comparatively examined the valuation methodologies put forward and accepted in four recent FRAND cases adjudicated in the US in 2013-14 and found a link to the business models (i.e. value logics) employed by the actors and the type of standards involved. This indicates that the value of standard essential patents (SEPs) may be dependent on the market structure under which standards are developed. Additionally, valuation models based on prior license agreements seem to currently produce higher valuations of SEPs, everything else equal. However, a lack of agreement by the different co

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Kjellberg, Hans, and Alexandre Mallard. "Valuation Studies? Our Collective Two Cents." Valuation Studies 1, no. 1 (2013): 11–30. http://dx.doi.org/10.3384/vs.2001-5992.131111.

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This article presents the results of a poll made among the members of the editorial and advisory boards of Valuation Studies. The purpose is to overview the topic that is the remit of the new journal. The poll focused on three questions: Why is the study of valuation topical? What specific issues related to valuation are the most pressing ones to explore? What sites and methods would be interesting for studying valuation? The answers to these questions provided by sixteen board members form the basis of the article. Based on these answers, it identifies a number of themes concerning the study

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