Relevant bibliographies by topics / Income approach with DCF entity

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Income approach with DCF entity'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Income approach with DCF entity.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Income approach with DCF entity"

1

Reinert, Jan. "Comparison of the DCF and German income approach." Journal of Property Investment & Finance 37, no. 1 (2019): 58–71. http://dx.doi.org/10.1108/jpif-04-2018-0025.

Full text
Abstract:
Purpose The majority of institutional investors in Germany use the German income approach (GIA) while investors abroad prefer the discounted cash flow (DCF). The debate around the two methods has been largely theoretical, lacking large-scale empirical evidence. The paper aims to discuss this issue. Design/methodology/approach The analysis consisted of a performance comparison and hedonic regressions based on ordinary least squares. Fitted GIA and DCF values were obtained for all observations in the data set in order to eliminate distortions caused by different property characteristics in the t
APA, Harvard, Vancouver, ISO, and other styles
2

Michaletz, Vladimir, and Andrey I. Artemenkov. "The transactional asset pricing approach." Journal of Property Investment & Finance 37, no. 3 (2019): 255–88. http://dx.doi.org/10.1108/jpif-10-2018-0078.

Full text
Abstract:
Purpose The purpose of this paper is to present a methodology based on the transactional asset pricing approach (TAPA) and to illustrate the application of TAPA within the context of professional property valuation. Design/methodology/approach The TAPA is a novel analytical valuation methodology recasting the traditional derivations of the income approach techniques, including DCF, from a transactional perspective based on the principle of inter-temporal transactional equity, instead of the conventional investor-specific view originating from I. Fisher (1907, 1930). Findings The authors presen
APA, Harvard, Vancouver, ISO, and other styles
3

Reinert, Jan. "Accuracy of the German income approach in comparison to German DCF valuations." Journal of Property Research 37, no. 3 (2020): 219–37. http://dx.doi.org/10.1080/09599916.2020.1758754.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

KORSHYKOVA, Renata, and Oksana NEBYLTSOVA. "FRS 15: a new approach to entity income recognition." Fìnansi Ukraïni 2020, no. 11 (2020): 114–28. http://dx.doi.org/10.33763/finukr2020.11.114.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Galassi, Giuseppe. "Economic income, historical costing income and conservatism. An integrated approach." De Computis - Revista Española de Historia de la Contabilidad 17, no. 2 (2020): 28. http://dx.doi.org/10.26784/issn.1886-1881.v17i2.395.

Full text
Abstract:
The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present v
APA, Harvard, Vancouver, ISO, and other styles
6

Karminsky, A., and E. Frolova. "Methods of Bank Valuation in the Age of Globalization." MGIMO Review of International Relations, no. 3(42) (June 28, 2015): 173–83. http://dx.doi.org/10.24833/2071-8160-2015-3-42-173-183.

Full text
Abstract:
This paper reviews the theory ofvalue-based management at the commercial bank and the main valuation methods in the age of globalization. The paper identifies five main factors that significantly influence valuation models selection and building: funding, liquidity, risks, exogenous factors and the capital cushion. It is shown that valuation models can be classified depending on underlying cash flows. Particular attention is paid to models based on potentially available cash flows (Discounted cash flow-oriented approaches, DCF) and models based on residual income flows (Residual income-oriente
APA, Harvard, Vancouver, ISO, and other styles
7

Magaev, Nikolay A., Gagik M. Mkrtchyan, and Larisa V. Skopina. "Real Options Valuation of Deposits." World of Economics and Management 19, no. 2 (2019): 31–48. http://dx.doi.org/10.25205/2542-0429-2019-19-2-31-48.

Full text
Abstract:
Income approach based on the method of discounted cash flows (DCF) seems to be the main instrument to evaluate economic efficiency of investment projects when developing oil and gas fields. However, at early stages of exploration and exploitation of hydrocarbon resources, uncertainty and risks of investors are very high, which limits the use of traditional methods. It is necessary to develop valuation tools accounting high uncertainty of input data on the exploitation of oil and natural gas resources, flexibility of their development by formation of rational production strategy with volatility
APA, Harvard, Vancouver, ISO, and other styles
8

Ramli N, Lalu, Sulhaini Sulhaini, and Lalu M. Furkan. "Niche Market Analysis on Local Television Through Media Ecology Approach." International Journal of Multicultural and Multireligious Understanding 8, no. 3 (2021): 45. http://dx.doi.org/10.18415/ijmmu.v8i3.2376.

Full text
Abstract:
The broadcasting law number 32, 2002 provides space for developing local broadcasting institutions in the regions, including the Local Public Broadcasting Institute (LPPL) Selaparang TV. On the other hand, the proliferation of local TV also raises many doubts because its competition is also increasing. As a business entity, local televisions face many challenges. Local televisions and other industries need the income that supports its survival as part of the media industry. With a limited source of media income, local television existence inevitably is threatened. Moreover, there are not many
APA, Harvard, Vancouver, ISO, and other styles
9

Tiwari, Ranjit, and Harish Kumar Singla. "Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry." Journal of Accounting in Emerging Economies 5, no. 2 (2015): 170–83. http://dx.doi.org/10.1108/jaee-09-2012-0036.

Full text
Abstract:
Purpose – Being a developing nation with huge opportunity of growth prospects the assessment of valuation models becomes important to have a more realistic value estimate. The purpose of this paper is to empirically examine the comparative accuracy and explanatory performance of discounted cash flow (DCF) and residual income model (RIM) valuation models for the Indian chemical industry and come up with a composite valuation model. Design/methodology/approach – To achieve the objective of the study the authors first determine the intrinsic values using both the models. Comparisons of the models
APA, Harvard, Vancouver, ISO, and other styles
10

Pauch, Dariusz, and Katarzyna Goyke. "THE EFFECT OF DEFERRED INCOME TAX ON A COMPANY’S FINANCIAL RESULTS." Acta Scientiarum Polonorum. Oeconomia 19, no. 2 (2020): 43–50. http://dx.doi.org/10.22630/aspe.2020.19.2.16.

Full text
Abstract:
The purpose of the article is to present the principles of deferred income tax and to show its impact on a company’s financial result. The article contains a comprehensive, synthetic theoretical approach to the issue of deferred income tax and is enriched with examples of calculations, which means that in addition to the theoretical layer, it brings additional practical value. The essence of deferred income tax, the stages of its determination, and the significance of temporary differences as a basis for calculations, are presented. To implement the research problem, the authors used an exampl
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Income approach with DCF entity"

1

Jandík, Jan. "Ocenění pivovaru." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-149793.

Full text
Abstract:
The presented master thesis aims to estimate the equity value of the company PIVOVAR SVIJANY, a.s. as of 31.12.2011. The value is estimated using income approach, specifically the DCF entity method. The introduction section presents the motives for the valuation and the applied approach. The theoretical part addresses the basic concepts and approaches, which are fundamental for the selection of an appropriate valuation method and the value estimate itself. The practical section deals with strategic and financial analyses of the company, financial plan forecast and the business value estimate.
APA, Harvard, Vancouver, ISO, and other styles
2

Zapletal, Jan. "Ocenění podniku Hopi Popi, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193515.

Full text
Abstract:
Diploma thesis evaluate company HOPI POPI, a.s., to the date of 1. 3. 2015. Purpose of the valuation is to determine the company enterprise value to meet the needs of an external investor and for the better information of the leaders of the company about its performance on the market. The final enterprise value in this thesis is defined by using income approach with discounted cash flow "entity" method. Diploma thesis is divided into two major parts which is theoretical-methodologic part and analythical part. The theoretical part describes the basic concepts, principles and approaches of valua
APA, Harvard, Vancouver, ISO, and other styles
3

Langr, Jan. "Ocenění společnosti Rodinný pivovar BERNARD a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124926.

Full text
Abstract:
The aim of the thesis is to determine the value of equity of the company Rodinný pivovar BERNARD a.s as of July 31st, 2012. To assess the value of the company the DCF Entity approach is used. The thesis itself is divided into two separate parts. The first contains the theoretical basis for company valuation and general description of methods and procedures that are used. The second part introduces the business, analyses its relevant market and macro environment and sets the prognosis for its future development. This prognosis is essential to set up a financial plan which is then used to determ
APA, Harvard, Vancouver, ISO, and other styles
4

Rosenbreyer, Jan. "Ocenění společnosti Jan Becher – Karlovarská Becherovka, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201747.

Full text
Abstract:
The aim of this thesis is the valuation of company Jan Becher - Karlovarská Becherovka, a. s. at the date of 31st December 2014. The thesis is divided into two main parts. In the theoretical part the approach to the valuation of the company is defined. In the practical part, the above defined approach was used for strategic and financial analysis of the company, followed by the compilation of complex financial plan and definition of discount rate. What follows is the final valuation of the company which was accomplished through discounted cash flow method in the entity approach. At the end of
APA, Harvard, Vancouver, ISO, and other styles
5

Havlíková, Zuzana. "Analýza úrovně znaleckých posudků pro výnosové ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264583.

Full text
Abstract:
The goal of this thesis is to evaluate quality of the income based business valuations prepared by Czech valuation experts. Selected topics of standard of value, financial plan quality, and discount rate are examined on the sample of 110 valuations mostly dated in 2015. The main emphasis is put on the methodology and approach used by Czech valuation experts and their comparison to the best practice of business valuations. The opinion regarding quality of business valuations is based on the fulfilment of a specific set of criteria. At some parts results are compared to the first master thesis o
APA, Harvard, Vancouver, ISO, and other styles
6

Šťásková, Pavla. "Ocenění podniku Nutricia Deva a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75213.

Full text
Abstract:
The aim of this diploma thesis is to estimate the fair value of the company Nutricia Deva a.s. to 1. 1. 2010. The thesis is divided into two parts, theoretical and practical. There is described the basic steps of the valuation process and some methods in the theoretical part. The first chapter of the practical part deals with the strategic analysis. Other chapter contains the work of financial analysis and its aim is to assess the financial health of the company. Other part is prediction of generators and preparing the financial plan. Valuation itself was performed using the DCF Entity method
APA, Harvard, Vancouver, ISO, and other styles
7

Vasilišin, Ľubomír. "Ocenenie spoločnosti Pivovar ZUBR a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205291.

Full text
Abstract:
The aim of this Master's thesis is to evaluate the market value of the Zubr Brewery a.s., to the 1.1.2014. The main method selected for estimating the value of the company is discounted cash-flows for creditors and owners, also known as DCF entity. The early chapters are dedicated to making financial and strategic analysis of the company and of its competitors. After confirmation of going concern, the generators are defined and financial plan is executed, which serves as the key of the valuation using the income methods. The final value of the company is complemented by the valuation using boo
APA, Harvard, Vancouver, ISO, and other styles
8

Novák, Michal. "Nalezení tržní hodnoty Drůbežářského závodu Klatovy, a.s. k 1. lednu 2014." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193832.

Full text
Abstract:
This master's thesis dealing with appraisal of a firm Drubezarsky zavod Klatovy which is headquartered in Klatovy is composed of seven essential chapters such as company background, strategic analysis, financial analysis, value drivers, financial plan, valuation and valuation summary along with sensitivity analysis in order to provide a complete range of understanding. Individual key chapters are divided into subchapters. The company ranks among the biggest manufactures of a poultry meat in the Czech republic. The primary aim of this thesis is to detect and review key attributes, which are aff
APA, Harvard, Vancouver, ISO, and other styles
9

Štěpánková, Jana. "Stanovení hodnoty obchodního závodu v tísni." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-256524.

Full text
Abstract:
The doctoral thesis deals with bankruptcy and its possible solution from the point of view of expert activities. Valuation of the company in distress may be required at different stages of the business life cycle. While sometimes the valuation is requested directly by the shareholders or the managing partners facing bankruptcy (or preventing crisis) sometimes assessment is requested in insolvency proceedings by the insolvency administrator. Whether it is the intention to find out it is more beneficial for creditors to reorganise or liquidate the assets, in all these cases it is the work of exp
APA, Harvard, Vancouver, ISO, and other styles
10

Marvanová, Radka. "Stanovení hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-400078.

Full text
Abstract:
This diploma thesis focuses on the determination of the value of Bosch Rexroth, spol. s.r.o. due to 1st of January 2018 using the revenue method of company evaluation, specifically the method of discounted monetary flows in entity variation. In the theoretical part of the thesis, basic theoretical concepts are described in relation to the topic of the thesis. In the practical part, strategic and financial analysis is conducted next to the prognosis of value generators, financial plan and evaluation of the company using the revenue method and accounting method.
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Income approach with DCF entity"

1

Fischer, Georg, and Robert Strauss, eds. Europe's Income, Wealth, Consumption, and Inequality. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197545706.001.0001.

Full text
Abstract:
The book is the Europe volume in an international series on income, wealth, consumption, well-being, and inequality. It focuses on the European Union (EU) and its member countries and other European countries that are in close association with it. The book provides an overview of economic and social trends in the countries and in country groupings. It takes the long-term process of European integration as a starting point. It addresses policy areas pertaining to certain aspects of inequality and the European social model in thematic chapters. It makes a specific point to look at the EU not as
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Income approach with DCF entity"

1

"Discounted Cash Flow (DCF)." In The Income Approach to Property Valuation. Estates Gazette, 2012. http://dx.doi.org/10.4324/9780080966915-8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Income approach with DCF entity' for particular source types:
Journal articles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography