Income valuation is a fundamental valuation approach. One question still open is the discount rate calculation. One factor impacting the discount rate is a capital structure. Nevertheless, the structure has to be in market values. It means that the knowledge of the result is a precondition for...

Both our and foreign practice prefer the discounted cash flow method for business valuation. The article analyses some relations between the discounted cash flow method and other income methods based not on cash flows but on earnings. Especially the economic value added method and the...

The contribution describes and discuses an interesting study that examines differences between firms’ values estimated using valuation methods and their market values based on stock prices achieved on capital markets. The research was made on a sample of firms that reorganize under the...

The contribution briefly describes the research executed by R. Amit and C. Zott and assesses opportunities for its utilization within business valuation. The research focused on determination of specific sources of new value creation in e-business. The main sources proved to be efficiency,...

N/A

-

The reviewed article focuses on elaboration of the boundary value category that is viewed as a quantity with more dimensions. Within preparation for bargaining during sale of a firm, partners must clear up not only the boundary value but also other bargain parameters. They must do it in such way...

The reviewed article deals with possibility of research of benefits from transition to international accounting standards. These benefits are seen especially in possibility to improve investors’ knowledgeableness, thereby to reduce risk for investors and to reduce capital costs. However...