Chapter 1. Introduction -- Chapter 2. Theoretical Approaches of Value and Valuation -- Chapter 3. Normalization …, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and … Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation …

We investigate the idea that firms' choices of M&A evaluation methods are influenced by two socio-political factors …-makers. The analysis highlights four approaches to M&A evaluation that vary with combinations of uncertainty and controversy …: desktop valuation based on financial analysis, capability design using scenario-planning and goal-setting techniques, issue …

This dissertation is concerned with company valuation using the practically popular trading multiple approach. To … analytical connection between multiples and fundamental valuation. Furthermore, I propose an adjustment framework to … appropriately reflect firm-specific economic properties such as minority interest or net pension liabilities in multiple valuation …