The aim of this paper is to assess the fair marketability discount (MD) in the Spanish market for valuation multiples comparing public versus private transactions. The study finds that to obtain MD it is necessary previously to control by a battery of factors that affects ratios' prices such as...

The aim of this paper is to bring a new perspective to the role of control factors in MARKET-EBITDA, MARKET-SALES and MARKET-BOOK ratios in the European market, which are different from industry. We analyze the role of size and its interactions with the rest of the variables: profitability,...

Purpose: This research proposes analytical valuation models throughout football players' life cycles based on crowd valuations from social media to produce dynamic sporting human capital disclosures, and therefore, supplying further useful information to capture the intellectual capital (IC) of...

This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...

This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...

El presente artículo analiza en qué medida la norma contable recoge adecuadamente el valor de los activos intangibles, así como su utilidad para los agentes financieros en los procesos de compra-venta de empresas. A partir de una muestra, que recoge los precios pagados en transacciones...