Showing 1 - 10 of 13
Income valuation is a fundamental valuation approach. One question still open is the discount rate calculation. One … discount rate calculation using a DCF method is not based on capital structure in market values. This analysis is made for both …
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During the last few years the Czech Republic has witnessed a great boom in the area of a problematic and irrecoverable credit settlement. Late and substandard payments have become rather a tradition in the Czech way of doing business. Consequently the solution by selling receivables to the third...
Persistent link: https://www.econbiz.de/10009398904
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition and measurement, * depreciation: allocation of capitalized...
Persistent link: https://www.econbiz.de/10004963522
The qualitative changes in surroundings for companies operation are calling for necessity of assertion new tools and method, which will help to increase the quality of decision making and firm evaluation. To these tools belong scenarios and Monte Carlo simulation. The aim of the article is to...
Persistent link: https://www.econbiz.de/10008545888
operability of market value in terms of International Valuation Standards. The issue is considered theoretically, practical … prerequisites for an "objective" market value are summed. The International Valuation Standards are explained as an evolutionary … for the regulation of valuation in the Czech Republic. …
Persistent link: https://www.econbiz.de/10005036677
The study presents a current approach to investments evaluation based on the real option theory. Each investment can be materialized through different possibilities, described as real options. It is possible to evaluate the price of real option by utilization of the described model. The real...
Persistent link: https://www.econbiz.de/10005036686
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The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors … the analysis largely correspond to existing investigations of other authors; however, presented regression is of more …
Persistent link: https://www.econbiz.de/10005049544