Log in

Relevant bibliographies by topics / Methods of valuation / Journal articles

To see the other types of publications on this topic, follow the link: Methods of valuation.

Journal articles on the topic 'Methods of valuation'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Methods of valuation.'

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.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Herman, Aljaž, Damijan Mumel, and Timotej Jagrič. "Meta analysis of business valuation solutions – are AI based methods better?" Mednarodno inovativno poslovanje = Journal of Innovative Business and Management 16, no. 2 (2024): 1–16. https://doi.org/10.32015/jibm.2024.16.2.6.

Full text

Abstract:

Purpose of the article – this article addresses the challenge of accurately assessing business value in today's dynamic environment, exploring the limitations of traditional valuation methods and the potential of modern, technology-driven approaches. Research methodology – the study uses qualitative research methods, including content analysis, deductive reasoning, and comparative analysis, to review various business valuation techniques. Findings – the research finds that traditional methods like Discounted Cash Flow and Relative Valuation are outdated, failing to capture all value factors. M

APA, Harvard, Vancouver, ISO, and other styles

2

Abidoye, Rotimi Boluwatife, Ma Junge, Terence Y. M. Lam, Tunbosun Biodun Oyedokun, and Malvern Leonard Tipping. "Property valuation methods in practice: evidence from Australia." Property Management 37, no. 5 (2019): 701–18. http://dx.doi.org/10.1108/pm-04-2019-0018.

Full text

Abstract:

Purpose Improving valuation accuracy, especially for sale and acquisition purposes, remains one of the key targets of the global real estate research agenda. Among other recommendations, it has been argued that the use of technology-based advanced valuation methods can help to narrow the gap between asset valuations and actual sale prices. The purpose of this paper is to investigate the property valuation methods being adopted by Australian valuers and the factors influencing their level of awareness and adoption of the methods. Design/methodology/approach An online questionnaire survey was co

APA, Harvard, Vancouver, ISO, and other styles

3

Chen, Mingrui, and Yunting Ni. "Empirical Analysis of Financial Statement and Common Valuation Methods." BCP Business & Management 24 (August 10, 2022): 427–35. http://dx.doi.org/10.54691/bcpbm.v24i.1531.

Full text

Abstract:

Business valuations are often used today by stakeholders to estimate the economic value of the benefits a business generates. In this case, financial market participants use a variety of valuation methods to determine the price they are willing to pay or accept to achieve a stock sale. Therefore, this paper conducts financial statement analysis and common valuation methods on the basis of Airbus annual report, and then evaluates some other factors that affect valuation. The study found that Airbus got rid of high leverage and implemented sustainable development in recent years. The stock price

APA, Harvard, Vancouver, ISO, and other styles

4

French, Nick, and Laura Gabrielli. "Pricing to market." Journal of Property Investment & Finance 36, no. 4 (2018): 391–96. http://dx.doi.org/10.1108/jpif-05-2018-0033.

Full text

Abstract:

Purpose Since the global financial economic crisis hit the world markets in 2007/2008, the role of property valuation has been under greater and greater scrutiny. The process of valuation and its quality assurance has been addressed by the higher prominence of the International Valuation Standards Council (IVSC). This is a significant initiative worldwide. However, there has been little written on the appropriate use of valuation approaches and methods in market valuations. There is now a hierarchy of valuation definitions. In order, there are valuation approaches, valuation methods and, as a

APA, Harvard, Vancouver, ISO, and other styles

5

Orzeszko, Witold, Marcin Fałdziński, and Ewa Siemińska. "Real Estate Valuation Algorithm Using Nonparametric Regression Methods." Ekonomia i Prawo 23, no. 4 (2024): 655–73. https://doi.org/10.12775/eip.2024.33.

Full text

Abstract:

Motivation: Real estate valuation is critical for various market participants and is influenced by numerous factors such as geographic location, property characteristics, and market trends. Traditional valuation methods often struggle to handle the complexity, scale, and dynamic nature of real estate markets. Automated valuation models (AVMs) have emerged as a promising alternative, offering scalability, speed, and adaptability. However, their effectiveness depends heavily on the ability to manage diverse data and model nonlinear relationships in valuation. Aim: This paper presents a novel alg

APA, Harvard, Vancouver, ISO, and other styles

6

Smrčka, Luboš, Eva Kislingerová, Jiří Strouhal, Klára Kubíčková, and Markéta Kubíčková. "Valuation of Cultural Goods: Evaluation of Perspective Methods." International Journal of Entrepreneurial Knowledge 2, no. 2 (2014): 45–56. http://dx.doi.org/10.1515/ijek-2015-0005.

Full text

Abstract:

ABSTRACT Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse t

APA, Harvard, Vancouver, ISO, and other styles

7

SALAWU, Olukayode Adewuyi, Anthony Abbey TINUFA, and Yakubu Bayi ANGBO. "Contemporary Valuation Methods in Valuation of Real Properties in Kaduna, Kaduna State." Journal of Scientific and Engineering Research 8, no. 5 (2021): 93–102. https://doi.org/10.5281/zenodo.10590343.

Full text

Abstract:

<strong>Abstract</strong> Determination of values of real properties within Nigeria are the sole responsibilities Estate Surveyors and Valuers in Nigeria. Such Estate Surveyors and Valuers must have graduated from an accredited higher institution (a University or/and Polytechnic) by the regulating bodies, carried out professional trainings in Government recognised establishments, be elected by Nigerian Institution of Estate Surveyors and Valuers: a body regulated by Estate Surveyors and Valuers Registration Board of Nigeria. Mandatory Compulsory Professional Development programmes are organise

APA, Harvard, Vancouver, ISO, and other styles

8

Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

Full text

Abstract:

Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is tha

APA, Harvard, Vancouver, ISO, and other styles

9

Ong, Chui Zi, Rasidah Mohd-Rashid, and Kamarun Nisham Taufil-Mohd. "IPO valuation using the price-multiple methods: evidence from Malaysia." Journal of Financial Reporting and Accounting 19, no. 4 (2021): 540–70. http://dx.doi.org/10.1108/jfra-05-2020-0128.

Full text

Abstract:

Purpose This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods. Design/methodology/approach Cross-sectional data including 467 IPOs listed on the Malaysian stock exchange were used for the period of 2000–2017. This study used univariate ordinary least square (OLS) regression to analyse the relationship between IPOs’ price-multiples and comparable firms’ price-multiples. The test of valuation accuracy was conducted via computing valuation errors by segregating the sample into two groups: fixed-price IPOs and book-built

APA, Harvard, Vancouver, ISO, and other styles

10

Florea, Delia Andreea, and Diana Iulia Opriș. "Stock Valuation Methods." CECCAR Business Review 2, no. 1 (2021): 32–38. http://dx.doi.org/10.37945/cbr.2021.01.04.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Gdakowicz, Anna, and Ewa Putek-Szeląg. "The Use of Statistical Methods for Determining Attribute Weights and the Influence of Attributes on Property Value." Real Estate Management and Valuation 28, no. 4 (2020): 33–47. http://dx.doi.org/10.1515/remav-2020-0030.

Full text

Abstract:

AbstractDetermining the impact of individual attributes on the value or price of real estate in business practice poses many problems. One of the solutions to this problem is the use of statistical methods. The article proposes correlation coefficients (and their partial modifications) that can be used to determine the impact of selected features on the value of real estate. In addition, several procedures were taken into account for the factors in further calculations, using different methods for determining weights. Empirical verification of the proposed solutions was based on the mass valua

APA, Harvard, Vancouver, ISO, and other styles

12

Pawlak, Zbigniew, and Andrzej Smoleń. "Valuation Methods of Sports Companies." Physical Culture and Sport. Studies and Research 46, no. 1 (2009): 243–53. http://dx.doi.org/10.2478/v10141-009-0021-1.

Full text

Abstract:

Valuation Methods of Sports CompaniesThe valuation of sports companies is indispensable during commercial buy and sell transactions, restructuring processes, determining premiums for the purposes of property insurance.For the valuation of sports companies four approaches are possible i.e. assets-based, income-based, market-based and mixed-valuation approaches. For each approach there are specific company valuation methods. Using real-life examples, this paper discusses the following sports companies' valuation methods: book value, adjusted book value, replacement, liquidation, capitalized prof

APA, Harvard, Vancouver, ISO, and other styles

13

Vishwakarma, Urmika. "Analysis on Effect of COVID -19 on Property Valuation in Real Estate Market." International Journal for Research in Applied Science and Engineering Technology 9, no. 12 (2021): 1467–73. http://dx.doi.org/10.22214/ijraset.2021.39558.

Full text

Abstract:

Abstract: The valuation of real estate is a central tenet for all businesses. Land and property are factors of production and, as with any other asset, the value of the land flows from the use to which it is put, and that in turn is dependent upon the demand (and supply) for the product that is produced. Valuation, in its simplest form, is the determination of the amount for which the property will transact on a particular date. However, there is a wide range of purposes for which valuations are required. These range from valuations for purchase and sale, transfer, tax assessment, expropriatio

APA, Harvard, Vancouver, ISO, and other styles

14

Jafary, P., D. Shojaei, A. Rajabifard, and T. Ngo. "A FRAMEWORK TO INTEGRATE BIM WITH ARTIFICIAL INTELLIGENCE AND MACHINE LEARNING-BASED PROPERTY VALUATION METHODS." ISPRS Annals of the Photogrammetry, Remote Sensing and Spatial Information Sciences X-4/W2-2022 (October 14, 2022): 129–36. http://dx.doi.org/10.5194/isprs-annals-x-4-w2-2022-129-2022.

Full text

Abstract:

Abstract. Property valuation is of extreme importance since variations in the real estate market enormously influence people’s life. The main goal of Automated Valuation Models (AVMs) is to calculate the market value of a large number of properties with an acceptable accuracy. The Hedonic Price Model (HPM) is the most widely used AVM for the valuation purposes. Despite its simplicity, ease of use and straightforwardness, HPM lacks the capability to address the non-linear relationships between different value-related factors. Hence, researchers have developed other state-of-the-art property val

APA, Harvard, Vancouver, ISO, and other styles

15

Liu, Chenyu. "Does PetroChina Worth: A Comparative Study Using Multiples Methods in the Post-Pandemic Petrol Industry." Advances in Economics, Management and Political Sciences 186, no. 1 (2025): 28–35. https://doi.org/10.54254/2754-1169/2025.bl23612.

Full text

Abstract:

This paper analyzes the valuation of PetroChina by comparing it with competitors Sinopec, CNOOC, and ExxonMobil, using multiples valuation methods including Price-to-Earnings (P/E) and Enterprise Value-to-EBITDA (EV/EBITDA). Focusing on the financial performance from 2019 to 2023, it highlights PetroChinas post-pandemic recovery, marked by growing revenues, improved profitability, higher efficiency, and stronger financial stability. Despite these positive financial indicators, the valuation analysis shows that PetroChina remains undervalued compared to its domestic and global peers. This under

APA, Harvard, Vancouver, ISO, and other styles

16

Fang, Zhirui. "Research and Application of Company Valuation Methods." BCP Business & Management 45 (April 27, 2023): 109–14. http://dx.doi.org/10.54691/bcpbm.v45i.4870.

Full text

Abstract:

The idea of company valuation originated from Irving Fisher's financial budget theory. The MM theory of American scholars F.Modigliani and Merton H.Miller marks the emergence of valuation theory in the modern sense. This paper mainly studies the theory and application of two company valuation methods—relative valuation method and absolute valuation method. It can be concluded from the research that the essence of valuation methods is the discounted valuation of future cash flows. In the case of stable performance, the price-earnings ratio P/E relative valuation method is the most intuitive. At

APA, Harvard, Vancouver, ISO, and other styles

17

Augustyniak, Hanna, Jacek Laszek, Krzysztof Olszewski, and Joanna Waszczuk. "Property valuation for mortgage purposes in Poland." Property Management 36, no. 2 (2018): 234–47. http://dx.doi.org/10.1108/pm-09-2016-0049.

Full text

Abstract:

Purpose The purpose of this paper is to describe the property valuation methods that are applied in Poland. It shows that they base on international standards and are a reliable source of information for international investors and banks. Design/methodology/approach The valuation methods are described and critically assessed, potential problems are pointed out. The analysis of lending risk is analysed on data about non-performing loans (NPL). Findings Polish valuation methods are in line with international methods, but there are some risks, like small number of transactions, subjective behavio

APA, Harvard, Vancouver, ISO, and other styles

18

Brown, Stephen. "Valuing the Valuation Methods." CFA Institute Magazine 15, no. 6 (2004): 46–47. http://dx.doi.org/10.2469/cfm.v15.n6.2900.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Martin, Thomas A. "Traditional Equity Valuation Methods." AIMR Conference Proceedings 1998, no. 2 (1998): 21–35. http://dx.doi.org/10.2469/cp.v1998.n2.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Zhao, Jinsha. "American Option Valuation Methods." International Journal of Economics and Finance 10, no. 5 (2018): 1. http://dx.doi.org/10.5539/ijef.v10n5p1.

Full text

Abstract:

This paper implements and compares eight American option valuation methods: binomial, trinomial, explicit finite difference, implicit finite difference and quadratic approximation methods. And three Monte Carlo methods: bundling technique of Tilley (1993), simulated tree (ST) of Broadie, Glasserman, and Jain (1997), and least square regression method (LSM) of Longstaff and Schwartz (2001). Methods are compared in terms of computation efficiency and price accuracy. The findings suggest that binomial is the best performing numerical method in terms of accuracy and efficiency. LSM beats the other

APA, Harvard, Vancouver, ISO, and other styles

21

Smuseva, Olga P. "METHODS OF COMPANY VALUATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/14, no. 150 (2024): 27–32. https://doi.org/10.36871/ek.up.p.r.2024.09.14.004.

Full text

Abstract:

Owners and shareholders are interested in the value of a business, but the CEO and CFO also need the value of a business. It can be quite difficult to evaluate a company in the era of digitalization and mixing of types of economies. And this issue does not lose its relevance. The article discusses the nuances of determining the value of a company in Russia, Methods for assessing the value of a company, the importance of innovations for increasing capitalization and practical steps for assessing a business.

APA, Harvard, Vancouver, ISO, and other styles

22

WOOD, ERNEST. "POSITIVE VALUATION METHODS: 1." Journal of Valuation 4, no. 1 (1986): 7–15. http://dx.doi.org/10.1108/eb007983.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

WOOD, ERNEST. "POSITIVE VALUATION METHODS: 2." Journal of Valuation 4, no. 2 (1986): 170–84. http://dx.doi.org/10.1108/eb007992.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Djamel, Fadel. "Valuation Methods of Landscape." Inter. J. Res. Methodol. Soc. Sci 2, no. 2 (2016): 36–44. https://doi.org/10.5281/zenodo.1321547.

Full text

Abstract:

The environmental issue can be regarded as a major landscape concerns. Literatures focus on the preservation and enhancement of the landscape that is considered as social, cultural and economic resources in communities. Landscape analysis has become an essential tool in the landscape of Sciences. This paper explores various methods of assessing landscapes that are in used to date. Several schools differ in their approaches. One school uses method which relies on the system of socio-cultural values of individuals and their own experience with the landscape regardless of spatial data. The Zube m

APA, Harvard, Vancouver, ISO, and other styles

25

Razali, Muhammad Najib, Rohaya Abdul Jalil, Kamalahasan Achu, and Hishamuddin Mohd Ali. "Identification of Risk Factors in Business Valuation." Journal of Risk and Financial Management 15, no. 7 (2022): 282. http://dx.doi.org/10.3390/jrfm15070282.

Full text

Abstract:

It is widely accepted that risk and uncertainty are integral parts of the property valuation process. Uncertainty in property valuation is derived from the characteristics of property itself. The issue pertaining to risk and uncertainty in property valuations is currently one of the key concerns in global valuation practice to date in addressing the decision of risk and uncertainty in valuation, especially for business purposes or in the current term known as business valuation. The judgment and experience still depend on the expertise of the individual valuers alone. The valuation methods use

APA, Harvard, Vancouver, ISO, and other styles

26

Xie, Xianhua. "Exploration of Asset Assessment Methods in Digital Transformation." Transactions on Economics, Business and Management Research 9 (August 21, 2024): 213–19. http://dx.doi.org/10.62051/635fx762.

Full text

Abstract:

Digital transformation is reshaping the asset structure of enterprises, posing numerous challenges and limitations to traditional asset valuation methods. The unique attributes of intangible and digital assets make existing valuation models and methods inadequate to fully meet the demands of the new landscape. This paper deeply analyzes the shortcomings of traditional valuation methods in the digital context, the limitations of emerging valuation methods, and the challenges that digital asset characteristics bring to valuation. Building upon this analysis, optimization strategies are proposed,

APA, Harvard, Vancouver, ISO, and other styles

27

BARROW, Colin, Gilles COPIN, Julian LANGE, et al. "Valuing High Growth Potential Companies: An International Comparison of Practices by Leading Venture Capitalists and Underwriters." Management international 6, no. 1 (2001): 55–73. http://dx.doi.org/10.59876/a-h14d-7qkt.

Full text

Abstract:

This paper offers the first international comparison (France, Great Britain, United States, and Canada) of the processes used by venture capitalists and underwriters in the valuations of high growth potential companies, focussing in particular on the valuation processes and techniques used and the development and dissemination of valuation-specific knowledge. Differences between two groups and their key determinants are highlighted and tested using a sample of 174 valuation cases across 42 venture capital and 40 underwriting firms. The results support a large reliance on relatively simple valu

APA, Harvard, Vancouver, ISO, and other styles

28

Kucharska-Stasiak, Ewa. "Reproduction of Real Estate Valuation Methodology in Practice. An Attempt at Identifying Sources of Divergences." Real Estate Management and Valuation 22, no. 2 (2014): 67–79. http://dx.doi.org/10.2478/remav-2014-0018.

Full text

Abstract:

Abstract The objective of the study is to try and identify the reasons for the detachment of the valuation practice from its methodology. Two methods have been used in the paper: the analysis method and the case study method, under which fourteen property valuation reports posted on websites and two opinions about the property valuation prepared for court purposes in order to detect and identify sources of deviations from the valuation methodology have been analyzed. The study, besides theoretical aspects, includes references to practical application: pointing out directions of changes in lega

APA, Harvard, Vancouver, ISO, and other styles

29

Юрко, І. С. "METHODS OF VALUATION OF INTELLECTUAL CAPITAL." Підприємництво та інновації, no. 34 (February 28, 2025): 75–80. https://doi.org/10.32782/2415-3583/34.11.

Full text

Abstract:

The article examines modern approaches to the analysis and evaluation of intellectual capital as a key resource in the knowledge economy. The authors emphasize that intellectual capital is a strategic asset that ensures long-term competitiveness of enterprises and organizations. The article identifies that intellectual capital consists of human, structural and customer capital, each of which plays an important role in creating added value and shaping innovation potential. The paper systematizes existing methods for assessing intellectual capital, focusing on their strengths and weaknesses, as

APA, Harvard, Vancouver, ISO, and other styles

30

Mohammed, J. K., U. A. Saidu, and S. A. Adegoke. "Development of Mobile Application Software for Property Valuation in Nigeria." International Journal of Real Estate 1, no. 2 (2025): 28–41. https://doi.org/10.5281/zenodo.15313976.

Full text

Abstract:

The conventional methods of property valuation in Nigeria sometimes face issues such as subjectivity, inefficiency, and lack of data access, leading to inconsistent valuations/valuation reports. This research tends to fill these gaps by providing a mobile application that integrates fundamental valuation methods: Comparative, Profit, and Cost methods in a user-friendly interface. The study utilized descriptive statistics such as simple percentage frequency table and the development of mobile application software using Flutter. Major features of the software include automated data input, image

APA, Harvard, Vancouver, ISO, and other styles

31

VAN SCHIE, NIENKE, MIKE DUIJN, and JURIAN EDELENBOS. "CO-VALUATION: EXPLORING METHODS FOR EXPERT AND STAKEHOLDER VALUATION." Journal of Environmental Assessment Policy and Management 13, no. 04 (2011): 619–50. http://dx.doi.org/10.1142/s1464333211004036.

Full text

Abstract:

Many scholars describe a trend towards stakeholder involvement. Also in Dutch water management, this is expected to generate more support and better-informed information for decision-making. An approach or methodology for the combined involvement of stakeholder and expert inputs in decision-making, however, is lacking (Rinaudo and Garin, 2005; Petts and Brooks, 2006; Leach, 2006; Sabatier et al., 2005; Scholz and Stiftel, 2005). In this article we focus on methodological aspects of an integral stakeholder approach in relation to its expected contribution to decision-making. We describe and ana

APA, Harvard, Vancouver, ISO, and other styles

32

Lin, Zeyue. "Company Valuation for Nvidia based on Multiple Valuation Methods." Advances in Economics, Management and Political Sciences 186, no. 1 (2025): 120–26. https://doi.org/10.54254/2754-1169/2025.bl23683.

Full text

Abstract:

This paper conducts an overall valuation for Nvidia by applying three major valuation methods: Relative Valuation, Discounted Cash Flow (DCF) and Adjusted Present Value (APV). The purpose is to provide a clear analysis for the real value of Nvidias share price. The Relative Valuation method evaluates Nvidia by comparing the company to its peer companies, using the comparable companies operating conditions to provide insights to the target company's value. The DCF valuation method estimates Nvidias share value by discounting the companys future cash flows to present value, taking into account t

APA, Harvard, Vancouver, ISO, and other styles

33

Ramanauskaitė, Agnė, and Kristina Rudžionienė. "INTELLECTUAL CAPITAL VALUATION: METHODS AND THEIR CLASSIFICATION." Ekonomika 92, no. 2 (2013): 79–92. http://dx.doi.org/10.15388/ekon.2013.0.1413.

Full text

Abstract:

Abstract. Currently, a more significant added value is created by intellectual rather than physical capital; yet, according to the current standards of accounting, only a minor segment of intellectual capital is presented in financial accounts of enterprises as it usually does not satisfy one of the criteria of property recognition in financial accounting, namely reliable valuation. As a result, there is an increasing demand for novel methods of valuation, enabling enterprises to establish reliably the value of intellectual capital or its specific segments of a given enterprise. A number of sc

APA, Harvard, Vancouver, ISO, and other styles

34

Ausloos, Marcel. "Valuation Models Applied to Value-Based Management—Application to the Case of UK Companies with Problems." Forecasting 2, no. 4 (2020): 549–65. http://dx.doi.org/10.3390/forecast2040029.

Full text

Abstract:

Many still rightly wonder whether accounting numbers affect business value. Basic questions are “why?” and “how?” We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a “value-based management” framework through some performance measurement systems. First, we present a comprehensive review of valuation methods. Three valuations methods, (i) Free Cash Flow Valuation Model (FCFVM), (ii) Residual Earning Valuation Model (REVM) and (iii) Abnormal Earning Growth Model (AEGM), are presented. We point out advantages and limitations. As applications, the

APA, Harvard, Vancouver, ISO, and other styles

35

Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

Full text

Abstract:

This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international

APA, Harvard, Vancouver, ISO, and other styles

36

Uwaifiokun, Vincent. "Application of Contemporary Equated Yield and Dcf Explicit Growth Methods in the Valuation of Over-Rented Properties in a Recessionary Period: A Case Study of Nigeria." Real Estate Management and Valuation 26, no. 3 (2018): 35–50. http://dx.doi.org/10.2478/remav-2018-0023.

Full text

Abstract:

Abstract Valuations have always been time specific and, if properly undertaken, are supposed to give a true reflection of property market conditions at any given point in time. In periods of economic decline, when properties are leased or tend to exchange hands at rents or prices lower than their true market value, a need to capture the explicit growth rate associated with an instability in the property market arises. With the Nigerian economy currently facing its worst recession in years, the onus is on valuers to adopt contemporary methods of valuation which seek to mirror the true situation

APA, Harvard, Vancouver, ISO, and other styles

37

DEACONU, Adela, Ioana CIURDAS, and Carmen Giorgiana BONACI. "Fair Value Complexity and the Audit Risk." Audit Financiar 19, no. 161 (2021): 191–200. http://dx.doi.org/10.20869/auditf/2021/161/007.

Full text

Abstract:

This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending on the quality of internal control (IC). An experiment was applied to a group of auditors and master students, using two elements pertaining to FV reporting: “Valuation attributes and sensitivity of data”, respectively “Methods, assumptions and model”. This experiment revealed that: (1) FV audit risk is lower when the estimation is made by an

APA, Harvard, Vancouver, ISO, and other styles

38

Malienė, Vida, Edmundas K. Zavadskas, Artūras Kaklauskas, and Saulius Raslanas. "PROPERTY VALUATION BY MULTIPLE CRITERIA METHODS/NEKILNOJAMOJO TURTO VERTINIMAS DAUGIAKRITERINIU METODU." JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT 5, no. 4 (1999): 272–84. http://dx.doi.org/10.3846/13921525.1999.10531475.

Full text

Abstract:

Multiple criteria valuation methods are widely used in real estate valuation all over the world. In USA, UK and other countries these methods are part of techniques based on comparative and reinstatement values as well as on income of use. They are used in valuating various property characteristics, ie its location or obsolescence degree. In Germany, however, multiple criteria valuation technique refers to a separate group of property valuation methods applied when market data are unavailable or insufficient (ie purchasing, selling or renting prices are not known). The above methods have been

APA, Harvard, Vancouver, ISO, and other styles

39

Pandichelvi, V., and R. Vanaja. "Draft of 2-adic Valuation Trees for Natural Numbers in the Visualization of Hexagon." Indian Journal Of Science And Technology 17, no. 42 (2024): 4422–28. http://dx.doi.org/10.17485/ijst/v17i42.2961.

Full text

Abstract:

Objectives: This article discovers the 2-adic valuation trees for natural numbers arranged in a hexagonal shape, which provides specific patterns. Methods: The natural numbers are arranged in the form of hexagon and 2-adic valuation trees are constructed by calculating 2-adic valuations for special patterns of numbers presented in the above arrangement with the help of the property of congruence. Findings: Creation of a comprehensive formation of the valuation tree produced for the 2-adic valuation of the above declared sequences. Novelty: Generating 2-adic valuation trees for natural numbers

APA, Harvard, Vancouver, ISO, and other styles

40

Nijnik, Maria, and David Miller. "Valuation of ecosystem services: paradox or Pandora's box for decision-makers?" One Ecosystem 2 (October 9, 2017): e14808. https://doi.org/10.3897/oneeco.2.e14808.

Full text

Abstract:

The valuation of ecosystem services (ES) employs a range of methods. Based on a literature review and selected empirical examples, we consider major opportunities and challenges in ecosystem services valuation. We analyse when different valuation methods are appropriate and most useful. We demonstrate that mechanisms to capture benefits and costs are needed; and that the use of valuation should be incorporated more widely in decision-making. However, we argue that ecosystems are complex systems: neither the ecosystems or the services that they provide are a sum, but are an interrelated system

APA, Harvard, Vancouver, ISO, and other styles

41

Małkowska, Agnieszka, and Małgorzata Uhruska. "Towards Specialization or Extension? Searching for Valuation Services Models Using Cluster Analysis." Real Estate Management and Valuation 27, no. 4 (2019): 27–38. http://dx.doi.org/10.2478/remav-2019-0033.

Full text

Abstract:

Abstract The paper delivers original data on specialization in property valuation services in Poland. Its aim is to identify relatively homogeneous groups of property appraisers taking into consideration the scope of services performed by them and the types of clients served. Based on the survey results, it was possible to indicate major models in property valuation services consistent with market applications, which allows us to verify the thesis on specialization in doing business in property valuation. The research strategy approach is twofold. Firstly, we have used the agglomerative cluste

APA, Harvard, Vancouver, ISO, and other styles

42

Hadjixenophontos, Andreas, Christos Christodoulou-Volos, and Julien Friedrich Kurz. "Comparative Analysis of Business Valuation Methods: A Practical Examination Using Discounted Cash-Flow and Economic Value-Added Approaches." International Journal of Applied Economics, Finance and Accounting 22, no. 2 (2025): 1–14. https://doi.org/10.33094/ijaefa.v22i2.2296.

Full text

Abstract:

This study responds to inquiries regarding the practicality of valuation methods, focusing particularly on the Discounted Cash Flow (DCF) and Economic Value Added (EVA) approaches, employing a real company as the subject of valuation. The research highlights the DCF method’s viability in real-world applications, emphasizing its market standard status and pivotal role in company valuation from an investor’s perspective. Despite its complexity, the DCF method is lauded for its ease of use, time efficiency, and forward-looking perspective. Recognizing the subjective nature of valuation procedures

APA, Harvard, Vancouver, ISO, and other styles

43

Bekkerman, Anton, Gary W. Brester, and Tyrel J. McDonald. "A Semiparametric Approach to Analyzing Differentiated Agricultural Products." Journal of Agricultural and Applied Economics 45, no. 1 (2013): 79–94. http://dx.doi.org/10.1017/s1074070800004594.

Full text

Abstract:

When consumers have heterogeneous perceptions about product quality, traditional parametric methods may not provide accurate marginal valuation estimates of a product's characteristics. A quantile regression framework can be used to estimate valuations of product characteristics when quality perceptions are not homogeneous. Semiparametric quantile regressions provide identification and quantification of heterogeneous marginal valuation effects across a conditional price distribution. Using purchase price data from a bull auction, we show that there are nonconstant marginal valuations of bull c

APA, Harvard, Vancouver, ISO, and other styles

44

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

45

Xiong, Xiao. "Investment Value of an Internet Company in China: A Case Study of Tencent Holdings Company." Asian Trade Association 9, no. 2 (2022): 37–48. http://dx.doi.org/10.22447/jatb.9.2.202212.37.

Full text

Abstract:

Purpose - Traditional industries can usually be estimated and analyzed from multiple angles, such as the balance sheet. However, the proportion of other intangible assets in valuations is high and cannot be reflected in the balance sheet in Internet companies. Therefore, through various valuation methods to study and evaluate the investment value of the stock of Internet industry listed companies, finding heavily investing listed companies in the Internet industry has important practical significance. Design/Methodology/Approach - Starting from the theory of value investment, combined wi

APA, Harvard, Vancouver, ISO, and other styles

46

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

47

Allee, Kristian D., Devon Erickson, Adam M. Esplin, and Teri Lombardi Yohn. "The Characteristics, Valuation Methods, and Information Use of Valuation Specialists." Accounting Horizons 34, no. 3 (2020): 23–38. http://dx.doi.org/10.2308/horizons-19-057.

Full text

Abstract:

SYNOPSIS We provide insights into the inputs and valuation models used by valuation specialists. We survey 172 valuation specialists and conduct several follow-up interviews covering various topics, including the valuation inputs, models, and industry information that they use, as well as how they estimate long-term growth and the cost of capital. We find that valuation specialists rely on their professional judgment to select a valuation model but prefer the discounted cash flow (DCF) model. They primarily rely on the firm's historical performance when forecasting the financial statements, bu

APA, Harvard, Vancouver, ISO, and other styles

48

Murro, Rocco. "Italian and international property valuation methods: A critical comparison." Edelweiss Applied Science and Technology 9, no. 4 (2025): 2424–31. https://doi.org/10.55214/25768484.v9i4.6581.

Full text

Abstract:

The article aims to outline the main features of the property valuation methodologies of the Italian tradition and to make a critical comparison with international procedures in order to indicate a possible path for the implementation of Italian property valuation standards. The study has been structured as follows: after an introductory overview in which the current needs and challenges of property valuation in the international context have been outlined, the characteristics of the Italian and international valuation methodologies are illustrated; then, a critical comparison has been propose

APA, Harvard, Vancouver, ISO, and other styles

49

Tizniti, Douaa, and Mohammed Rachid Aasri. "Do Discounts Enhance or Degrade IPOs Valuation Performance?" Financial Markets, Institutions and Risks 5, no. 2 (2021): 34–41. http://dx.doi.org/10.21272/fmir.5(2).34-41.2021.

Full text

Abstract:

In the present study, we investigate the impact of discounts on the valuation performance of initial public offerings. Review of existing literature reveals that such valuation performance lacks examination in terms of discounts as most studies focus on valuation methods. Accordingly, we examine the valuation performance of initial public offerings before and after applying discounts. Whereby, underwriters apply a deliberate discount to fair value estimate before setting the final offer price. We assess the valuation performance of initial public offerings through bias and accuracy errors as w

APA, Harvard, Vancouver, ISO, and other styles

50

Ayodele, Kayode David. "JUXTAPOSING CONVENTIONAL AND CONTEMPORARY METHODS OF VALUATION: AN ALTERNATIVE APPROACH." International Journal of Multidisciplinary Studies 9, no. 3 (2022): 32–37. https://doi.org/10.5281/zenodo.7050581.

Full text

Abstract:

Valuation is referred to as “an art or a science” but this is because of the technique employed to calculate value and not the underlying concept itself. Valuation is the process of determining the worth of a particular interest in land at a particular place and for a particular purpose. Yet, such process of determining value could be affected by uncertainties. The uncertainty and the accuracy of valuation could be as a result of the method and the kind of parameters adopted either implicit or explicit manner. The conventional and contemporary methods of valuation are not devoid of

APA, Harvard, Vancouver, ISO, and other styles

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!