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...

Tyrimo objektas – ūkininko ūkio verslo vertė.Tyrimo tikslas – pasiūlyti ūkininko ūkio verslo vertės nustatymo metodiką, kuri padėtų nustatyti galutinį verslo vertės dydį.Tyrimo uždaviniai:• analizuojant mokslininkų darbuose pateiktus vertės apibrėžimus, išnagrinėti...

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,...

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...

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...

This book comprises 19 papers published in the Special Issue entitled "Corporate Finance", focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă etal., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding...

Introduction -- Capital Structure Theory: Past, Present, Future -- Main Theories of Capital Structure -- Modern theory of capital cost and capital structure - Brusov-Filatova-Orekhova theory (BFO theory) -- Bankruptcy of the famous trade off theory -- New mechanism of formation of the company...