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Valuation Issues Related To The Mutual Funds Assets

Author

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  • RUDI GEORGIEV

    (ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS-UNITED KINGDOM (ACCA))

Abstract

This paper examines the problems and challenges related to the valuation of mutual funds assets. Six econometric tests were developed which prove the existence of weaknesses in the local regulatory framework that prescribes the criteria for fair value measurement of investments in shares of stock listed companies. Thus we consolidate the critical and increasing role and meaning of the alternative valuation techniques, as well as the necessity for their more regular application during the current conditions of economic crisis and illiquid Bulgarian stock-exchange market.

Suggested Citation

  • Rudi Georgiev, 2014. "Valuation Issues Related To The Mutual Funds Assets," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 10(1), pages 2-10.
    • Handle: RePEc:neo:journl:v:10:y:2014:i:1:p:2-10
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    More about this item

    Keywords

    valuation of investments in shares; mutual funds; measurement and criteria problems; fair value; alternative methods (techniques) for valuation; economic crisis; illiquid stock-exchange market; econometric tests; unification problems;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage

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