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Journal articles on the topic 'The valuation process'

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Published: 4 June 2021
Last updated: 6 February 2022

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1

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.

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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
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2

Berry, Thomas D., and John L. Houston. "The Leverage Problem In The Valuation Of Privately Held Firms." Journal of Applied Business Research (JABR) 3, no. 1 (2011): 37. http://dx.doi.org/10.19030/jabr.v3i1.6545.

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One of the most perplexing situations that arises in financial analysis is the valuation of a firm that lacks an observable stock market price. Firms going public, spin-offs of subsidiaries, and estate or ESOP valuations of private firms are all examples where the lack of an observable stock market price complicates the valuation process.
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Khaw, Mel W., Paul W. Glimcher, and Kenway Louie. "Normalized value coding explains dynamic adaptation in the human valuation process." Proceedings of the National Academy of Sciences 114, no. 48 (2017): 12696–701. http://dx.doi.org/10.1073/pnas.1715293114.

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The notion of subjective value is central to choice theories in ecology, economics, and psychology, serving as an integrated decision variable by which options are compared. Subjective value is often assumed to be an absolute quantity, determined in a static manner by the properties of an individual option. Recent neurobiological studies, however, have shown that neural value coding dynamically adapts to the statistics of the recent reward environment, introducing an intrinsic temporal context dependence into the neural representation of value. Whether valuation exhibits this kind of dynamic a
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4

Matthews, Gilbert E. "Recent Developments in Delaware Valuation Cases." Business Valuation Review 40, no. 1 (2021): 20–37. http://dx.doi.org/10.5791/20-00009.1.

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This article discusses current developments in Delaware case law as they relate to valuation. It reviews all relevant Delaware Supreme Court decisions since 2017 and all relevant Court of Chancery decisions since 2019. We discuss the emphasis being placed by the Delaware courts on using discounted cash flow for valuations in related party transactions, as well as the substantial reliance on transaction price as the valuation measure in arm's-length transactions that have a satisfactory negotiation process. We conclude with a discussion of the impact of these and prior Delaware decisions on the
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Ginevičius, Romualdas, and Darius Gudačiauskas. "BRAND VALUATION MODEL." Journal of Business Economics and Management 5, no. 3 (2004): 143–53. http://dx.doi.org/10.3846/16111699.2004.9636078.

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Brand valuation technique is a core problem in a company value creation process. It has been done a lot of researches on the issue since brand valuation hit the headlines in 1988. The main task in brand valuation is to distinguish brand earnings from the earnings attributable to another assets: patents, intellectual property, and tangible assets. This seems to be an undisputable must, but not the only task for brand valuator. Another task is to estimate probability that the brand will generate these earnings in the future. Aim of our article is to propose brand earnings calculation, brand inde
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Gdakowicz, Anna, Ewa Putek-Szeląg, and Wojciech Kuźmiński. "Examination of the effects of non-measurable explanatory variables on the value of real estate in the process of mass valuation of land." Przegląd Statystyczny 66, no. 3 (2020): 214–27. http://dx.doi.org/10.5604/01.3001.0013.9130.

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The paper proposes a solution to the problem of how to introduce non- -measurable features (attributes) of a property that significantly affect its value to the process of its valuation. The authors adopt two measures enabling them to study the influence of order features on the value of property, the Spearman rank coefficients and standardized ßk coefficients, and proceed to check their efficiency, applying an algorithm of mass property valuation (SAMWN) to the sample of 567 plots of land in Szczecin designated for housing purposes. The results thus obtained are then compared with the valuati
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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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8

Epley, Donald. "The Need to Reference Automatic Valuation Models to The Valuation Process." Journal of Real Estate Literature 25, no. 1 (2017): 237–51. http://dx.doi.org/10.1080/10835547.2017.12090450.

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9

Tisdell, Clem, Clevo Wilson, and Hemanath Swarna Nantha. "Contingent valuation as a dynamic process." Journal of Socio-Economics 37, no. 4 (2008): 1443–58. http://dx.doi.org/10.1016/j.socec.2007.04.005.

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10

Ascher, William, and Toddi Steelman. "Valuation in the environmental policy process." Policy Sciences 39, no. 1 (2006): 73–90. http://dx.doi.org/10.1007/s11077-006-9011-x.

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11

Sukmana, Nandang. "Expanded Net Present Value for Various Mining Valuation." Advanced Science Letters 21, no. 4 (2015): 735–39. http://dx.doi.org/10.1166/asl.2015.5929.

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The purpose of this paper to provide a valuation incorporating management flexibility in an uncertain operating environment for valuing various mining in Indonesia. This research raises the question on what strategies in developing valuations models of various mining and how uncertainty such as prices, grades/quality, costs, schedules, quantities, environmental issues and among others which are not known at the beginning of the project, have contributed to the value resulted. The study is based on an Expanded Net Present Value (eNPV) valuation in which uncertainty and management flexibility ar
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Crosby, Neil, John Murdoch, and Anthony Lavers. "Expert valuation witnesses in the UK – problems and solutions." Journal of Property Investment & Finance 20, no. 4 (2002): 316–53. http://dx.doi.org/10.1108/14635780210435038.

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This paper addresses the performance, training and organisation of expert valuation witnesses in the UK. Previous research, based on analysis of professional negligence cases in the UK courts, had found that expert valuation witnesses do not always perform rationally, for example informing courts that valuations can be undertaken within acceptable tolerances of valuation accuracy, while giving expert evidence that differed by more than these tolerances. There was evidence that, while well aware of their overriding duty to the court or tribunal, expert witnesses were frequently producing client
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Gonnella, Enrico. "Italian Theories About Accounting Measurements From the Twenties to the Sixties: Looking for Underlying Tendencies." International Journal of Accounting and Financial Reporting 10, no. 4 (2020): 1. http://dx.doi.org/10.5296/ijafr.v10i4.17925.

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The main subject of this paper is the theory of accounting valuations as observed from a historical perspective. In particular, this research concerns the most significant theoretical concepts developed through the Italian doctrine between the 1920s and the 1960s. This period was a historical phase of great cultural ferment, characterised by the progressive deepening of the subject of accounting valuations by Italian scholars.Most of the attention has been focused on those scholars who, by developing theses among the most innovative and original, made significant contributions to the advanceme
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Aluko, Bioye Tajudeen. "RELIABILITY OF MORTGAGE VALUATION FOR INSTITUTIONAL LENDING IN NIGERIA." International Journal of Strategic Property Management 8, no. 4 (2004): 193–203. http://dx.doi.org/10.3846/1648715x.2004.9637517.

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The growing number of distressed banks in Nigeria and the recognition of mortgage valuation as a measure of investment performance of collaterals to mitigate the risks of loan underwriting process necessitates this study. It examined whether open market valuations of mortgage properties were a good proxies for their sale prices. Pooled data, involving 121 open market sales during the period 1994 to 2002, on property transactions in the study area with their corresponding contemporaneous valuations were gathered from the estate surveying and valuation firms, the lending institutions and the Nig
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Guo, Re-Jin, Baruch Lev, and Nan Zhou. "The Valuation of Biotech IPOs." Journal of Accounting, Auditing & Finance 20, no. 4 (2005): 423–59. http://dx.doi.org/10.1177/0148558x0502000407.

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The valuation of initial public offerings (IPOs) is of considerable interest, given the important role these enterprises play in economic growth and investors' decisions. IPO valuation is particularly challenging due to the meager information available about new enterprises at offering dates. We extend the research on IPO valuation in various directions. First, we penetrate deep beyond the traditional proxies for value drivers, such as R&D expenditures and cash flows, by defining and testing a host of specific product-related and competitive environment value drivers; second, we examine IP
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Kuraś, Piotr. "DESCRIPTION OF THE PROPERTY VALUATION PROCESS IN POLISH CONDITIONS." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 20, no. 3 (2019): 61–73. http://dx.doi.org/10.5604/01.3001.0013.7240.

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The study attempts to describe the property valuation process in the context of regulations in force In Poland. For this purpose, to this end, the current legal acts, professional standards of real estate appraisers as well as institutional and economic conditions were analyzed. The study starts with the characterization of the property at the subject of valuation, the types of determined values, then the silhouette of the real estate appraiser as a professional authorized to valuation of the property was presented. The most important part of the study, from the point of view of the study goal
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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.

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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
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18

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.

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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
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Brotons, José M., and Manuel E. Sansalvador. "Fuzzy Systems in Business Valuation." International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems 26, Suppl. 1 (2018): 1–19. http://dx.doi.org/10.1142/s0218488518400019.

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This research aims to develop a model that is able to integrate and objectify information provided by the different business valuation methods, incorporating quality management in its formal approach, which to date has not been considered in the literature about business valuation or quality management. Firstly, the company is valued using the methods which best adapt to its specific characteristics. Because of the subjectivity inherent in any valuation process, the results will be expressed through Triangular Fuzzy Numbers (TFN). These Fuzzy Numbers will be aggregated and summarized by applyi
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Elsasser, Peter. "Monetäre Bewertung von Ökosystemleistungen: eine kritische Sicht auf einige Kritiken (Essay)." Schweizerische Zeitschrift fur Forstwesen 168, no. 1 (2017): 14–20. http://dx.doi.org/10.3188/szf.2017.0014.

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Monetary valuation of ecosystem services: a critical view of some critiques (essay) Diverse objections against the monetary valuation of ecosystem services are being raised in transdisciplinary discussions as well as in the scientific literature. The monetary valuation is said to overlook nature's intrinsic values, to infringe ethical norms, to narrow down perspectives to economic welfare alone, or even to nothing but material well-being, to stimulate the commercialisation of nature – conversely, others criticize that it fails exactly in this respect –, to favour social inequality, and to rely
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Bidet, Alexandra. "Economizing as Exploring Valuations." Valuation Studies 7, no. 1 (2020): 123. http://dx.doi.org/10.3384/vs.2001-5992.2020.7.1.123.

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This study deals with the building of a specific set of economic valuations throughout the work of French telephone engineers between 1880 and 1938. In so doing, it contributes to our understanding of the complex interplay between economization and valuation. Tracing the changing practices that facilitated a shift from valuation aimed at minimizing force losses to valuation aimed at assessing and enhancing subjective utility, economizing is considered as an epistemic process, through which managers, engineers and workers are exploring, representing and transforming the world. From saving work
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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.

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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
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Doszyń, Mariusz. "Econometric Support of a Mass Valuation Process." Folia Oeconomica Stetinensia 20, no. 1 (2020): 81–94. http://dx.doi.org/10.2478/foli-2020-0005.

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AbstractResearch background: The issues undertaken in the paper include the specification of an econometric model in real estate mass appraisal. Advantages and disadvantages of using econometric models in real estate mass appraisal are discussed.Purpose: The issue of aiding the valuation process with an econometric model based on the Szczecin algorithm of real estate mass appraisal is discussed in the paper. Such problems like multicollinearity, lack of coincidence and nonmonotonic influence of attributes are pointed out. Also, potential solutions to these problems are mentioned. Moreover, the
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Cannon, Kevin C., and Maureen P. Breen. "Organic Process Technology Valuation: Cyclohexanone Oxime Syntheses." Journal of Chemical Education 87, no. 1 (2010): 66–68. http://dx.doi.org/10.1021/ed800006a.

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Tool, Marc R. "The Economy as a Process of Valuation." Journal of Economic Issues 32, no. 3 (1998): 865–68. http://dx.doi.org/10.1080/00213624.1998.11506086.

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26

Neubauer, Thomas, Markus Klemen, and Stefan Biffl. "Business process-based valuation of IT-security." ACM SIGSOFT Software Engineering Notes 30, no. 4 (2005): 1–5. http://dx.doi.org/10.1145/1082983.1083099.

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27

Skoog, Gary R., and James E. Ciecka. "Worklife Expectancy of Railroad Workers Based on the Twenty-Fifth Actuarial Valuation Using Both Competing Risks/Multiple Decrement Theory and the Markov Railroad Model." Journal of Forensic Economics 25, no. 2 (2014): 109–27. http://dx.doi.org/10.5085/jfe-363r1.1.

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Abstract The U. S. Railroad Retirement Board's Bureau of the Actuary publishes valuations of the retirement plan for railroad workers every three years. The most current report, the Twenty-Fifth Actuarial Valuation, released in August 2012 covers the years 2008-10. We use data on mortality, disability retirements, age retirements, and other final withdrawals contained in the Technical Supplement of this valuation to estimate worklife expectancies (WLE) of railroad workers. There are substantial changes in WLE when compared to WLE based on the Twenty-Third Actuarial Valuation and the Twenty-Fou
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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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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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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.

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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
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Fan, Sheng. "The Analysis of Corporate Bond Valuation under an Infinite Dimensional Compound Poisson Framework." Abstract and Applied Analysis 2014 (2014): 1–10. http://dx.doi.org/10.1155/2014/282185.

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This paper analyzes the firm bond valuation and credit spread with an endogenous model for the pure default and callable default corporate bond. Regarding the stochastic instantaneous forward rates and the firm value as an infinite dimensional Poisson process, we provide some analytical results for the embedded American options and firm bond valuations.
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Aluko, Bioye Tajudeen. "IMPLICATIONS OF THE CURRENT TREND IN MORTGAGE VALUATION PRACTICE IN NIGERIA." International Journal of Strategic Property Management 11, no. 1 (2007): 17–31. http://dx.doi.org/10.3846/1648715x.2007.9637558.

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The emerging concern on the reliability of property valuations coupled with the attendant consequences of growing number of distressed banks in Nigeria necessitate this study. Therefore, the study examined the mortgage valuation process including sources of valuation instructions, bases and methods being adopted and their implications on lending decisions and valuation profession in the study area. To accomplish the study, questionnaires were randomly administered on samples of estate surveying and valuation firms and lending institutions respectively in Lagos Metropolis. The data emanating th
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LESNE, J. L., and J. L. PRIGENT. "A GENERAL SUBORDINATED STOCHASTIC PROCESS FOR DERIVATIVES PRICING." International Journal of Theoretical and Applied Finance 04, no. 01 (2001): 121–46. http://dx.doi.org/10.1142/s0219024901000894.

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A general subordinated stochastic process is proposed to model the dynamics of the underlying asset of an option. We prove that this class of models can be considered generically as the limit of discrete time models in which the number of transactions is random. We also derive several results for the valuation of contingent claims in this framework. In particular, we compare the impacts of different choices of subordinator processes on the option valuation.
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M. Hull, Robert, Sungkyu Kwak, and Rosemary L. Walker. "SEO valuation and insider manipulation of R&D." Investment Management and Financial Innovations 13, no. 2 (2016): 267–78. http://dx.doi.org/10.21511/imfi.13(2-2).2016.01.

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We examine a sample of 674 SEOs from 1999-2010 where reduced R&D spending is significantly associated with the lowering of insider ownership proportions. With this association established, we derive an R&D manipulation variable measuring underinvestment in R&D. We add to the SEO-R&D literature by examining the relation between R&D underinvestment and common stock valuation around SEOs. In contrast to the IPO research, we do not find that underinvestment in R&D leads to greater SEO stock valuations during the offer price se
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Kulil, Vladimír. "Intangible Assets and Goodwill Valuation in the European Union." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 5, no. 3 (2019): 25–30. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.53.2003.

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European valuation standards TEGoVA have conception for valuation of intangible assets and they formed to conform to International valuation standards (IVS) also to reach worldwide consensus in best practices in valuation process. The process of valuation of intangible influences was also surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and overall in the Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject ma
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d’Amato, Maurizio. "Supporting property valuation with automatic reconciliation." Journal of European Real Estate Research 11, no. 1 (2018): 125–38. http://dx.doi.org/10.1108/jerer-01-2017-0005.

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Purpose Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation of different opinions of value may be required. It is a matter of fact that the final result of these different valuation methods may vary. Therefore, in the final part of the valuation process, the valuer is required to assign a weight to the different methodologies to reach an appropriate opinion of value. This process is essentially based on valuer’s expertise. This paper aims to propose an automatic proc
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Boogert, Alexander, and Cyriel de Jong. "Gas storage valuation using a multifactor price process." Journal of Energy Markets 4, no. 4 (2011): 29–52. http://dx.doi.org/10.21314/jem.2011.067.

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González, Matı́as, and Carmelo J. León. "Consumption process and multiple valuation of landscape attributes." Ecological Economics 45, no. 2 (2003): 159–69. http://dx.doi.org/10.1016/s0921-8009(02)00279-3.

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Plimmer, Frances, Gaye Pottinger, and Tim Dixon. "Valuation ‘accuracy’ within the Right to Buy process." Journal of Building Appraisal 2, no. 2 (2006): 102–25. http://dx.doi.org/10.1057/palgrave.jba.2940044.

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Elliot, Andrew J., Jennifer Faler, Holly A. McGregor, W. Keith Campbell, Constantine Sedikides, and Judith M. Harackiewicz. "Competence Valuation as a Strategic Intrinsic Motivation Process." Personality and Social Psychology Bulletin 26, no. 7 (2000): 780–94. http://dx.doi.org/10.1177/0146167200269004.

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Basu, Asmita, and Anupam De. "Heritage Valuation Driving Sustainability of Cultural Capital in Bishnupur in Eastern India." Supplement 9, no. 1 (2021): 103–15. http://dx.doi.org/10.37710/plural.v9i1s_7.

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Cultural heritage of a country represents an array of monuments, historic buildings, arts and crafts, indigenous skills and traditions. The emerging threats to the cultural resources by way of decay, loss or destruction, has become a prime concern today. Heritage has become one of the vital components of tourism industry. It is being considered as cultural capital. The process of valuation of this capital is very complex since Heritage is basically a nonmarketed good. Different techniques used for valuating environmental resources which are similar in nature to Heritage, have led to the develo
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Bogatyrev, S. Yu. "The behavioral valuation apparatus." Finance and Credit 26, no. 2 (2020): 257–69. http://dx.doi.org/10.24891/fc.26.2.257.

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Subject. The article discusses behavioral valuation tools and focuses on the creation of the behavioral valuation methodology. Objectives The study reveals mechanisms for setting behavioral valuation indicators. Methods. I prove it is reasonable to apply the classical theory of valuation to set behavioral valuation tools. The article presents elements and formulae of the classical valuation theory and provides mechanisms for setting respective tools. Results. Mood measurement in news is the backbone of analytical tools described in the article. As part of the mood measurement in news, research
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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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Aydinoglu, A. C., and R. Bovkir. "AN APPROACH FOR CALCULATING LAND VALUATION BY USING INSPIRE DATA MODELS." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XLII-4/W6 (November 13, 2017): 19–21. http://dx.doi.org/10.5194/isprs-archives-xlii-4-w6-19-2017.

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Land valuation is a highly important concept for societies and governments have always emphasis on the process especially for taxation, expropriation, market capitalization and economic activity purposes. To success an interoperable and standardised land valuation, INSPIRE data models can be very practical and effective. If data used in land valuation process produced in compliance with INSPIRE specifications, a reliable and effective land valuation process can be performed. In this study, possibility of the performing land valuation process with using the INSPIRE data models was analysed and
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Follert, Florian, Jeffrey Herbener, Michael Olbrich, and David Rapp. "Agree or Disagree? On the Role of Negotiations for the Valuation of Business Enterprises." Quarterly Journal of Austrian Economics 21, no. 4 (2019): 315–38. http://dx.doi.org/10.35297/qjae.010001.

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In the division of labor, economizing valuations require an appraisement of the structure of market prices of goods beforehand. Yet, investment decisions concerning the purchase of an entire business enterprise, for example, necessitate considerations beyond appraisement. An economizing valuation of businesses must be based upon both appraisement and a genuine investment appraisal which provides the valuing person with the marginal price he can barely accept. However, even though the computation of this marginal price is a necessary step towards an economizing investment decision, it is still
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Brabenec, Tomáš. "The Process of Contingent Liabilities Valuation for IFRS 3 Purposes." Český finanční a účetní časopis 2009, no. 1 (2009): 13–41. http://dx.doi.org/10.18267/j.cfuc.17.

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Carter, Kelly. "Do sentimental investors price rational information? Evidence from the Boston Celtics." Managerial Finance 46, no. 9 (2020): 1199–214. http://dx.doi.org/10.1108/mf-11-2019-0573.

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PurposeMuch evidence exists that rational investors factor rational information into their valuation of shares. This paper aims to examine whether sentimental investors do the same.Design/methodology/approachTo investigate this issue, the author measures sentimental investors’ reaction to the surprise player transactions of the Boston Celtics, which traded on the New York Stock Exchange for 18 years. The team’s shares were bought mainly as souvenirs by sports fans, whose largely unwavering support makes them perhaps the least likely investors to be influenced by rational information. Thus, if
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Gabrielli, Laura, and Valeria Farinelli. "Valuing the historical heritage: the case of the Venetian Villas in Italy." Journal of Cultural Heritage Management and Sustainable Development 7, no. 4 (2017): 407–29. http://dx.doi.org/10.1108/jchmsd-09-2016-0054.

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Purpose The historic assets are heterogeneous and different to each other, and for this reason, consolidated valuation methodologies do not exist in practice or in the literature. It is, therefore, necessary to dwell on the study of a particular historic building type or category. The assessment process of the valuers of Venetian Villas was explored, focusing on the study of the valuation function construction. The paper investigated if a possible value function, based on the partition of the characteristics, which significantly influence the value, exists and it is generalizable to the whole
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Halauniova, Anastasiya. "Getting the Right Shade of Ochre: Valuation of a Building’s Historicity." Space and Culture 24, no. 3 (2021): 421–36. http://dx.doi.org/10.1177/1206331221997656.

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This article examines the praise and controversy that a change in color to the façade of the Główny railway station in Wrocław, Poland, provoked during 2010–2012. Ethnographically following the definitions and makings of a “historical” color during the reconstruction process, it pinpoints two contrasting and conflicting ways of valuing and devaluing historicity: the “scientifically accurate” historicity versus the “familiar” one. Examining urban experts’ practices of valuating the historicity of this building, the valuation devices urban experts relied upon, and the versions of historicities t
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Smolyak, S. A. "The Poisson process of machinery degradation: Application to valuation." Journal of the New Economic Association 48, no. 4 (2020): 63–84. http://dx.doi.org/10.31737/2221-2264-2020-48-4-3.

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The machinery degradation process is described by a random process in which failures occur with constant intensity, and with each failure the rate of benefits generated by the machinery item reduces by a random amount. If the machinery item begins to generate negative benefits, it is subject to decommissioning. We get explicit expressions for the average life of the machinery items and the coefficient of variation of the service life. Machine’s value is determined by discounting the flow of benefits from its future use. This allows to link this value with the rate of benefits that the machiner
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