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Provocări Implicate De Evaluarea Companiilor

Author

Listed:
  • Ludmila D. SOBOL

    (Universitatea „Alexandru Ioan Cuza”, Iaşi)

Abstract

Necesitatea realizării unor estimări profesionale, imparțiale și nepărtinitoare a proprietăților a adus noi provocări activității de evaluare. În general, valoarea estimată a unei companii diferă de la un evaluator la altul în contextul în care metodele utilizate sunt diferite sau în funcție de scopul utilizatorului raportului de evaluare. În această lucrare sunt abordate metodele actuale utilizate în evaluarea entităților. Scopul studiului este de a scoate în evidență atât avantajele, cât și limitările metodelor de evaluare propuse de standardele internaționale de evaluare. În aplicarea metodelor patrimoniale şi a celor bazate pe actualizare unele variabile utilizate pot prezenta anumite anomalii sau dificultăți de estimare corectă. Astfel, s-a constatat o preocupare permanentă pentru construirea unor metode de evaluare bazate pe valorile de piaţă cu un grad mai mare de obiectivism, cum sunt metodele bursiere de evaluare.

Suggested Citation

  • Ludmila D. SOBOL, 2013. "Provocări Implicate De Evaluarea Companiilor," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 98-107, February.
  • Handle: RePEc:cmj:interc:y:2013:i:27:p:98-107
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    File URL: http://www.mi.bxb.ro/Articol/MI_27_13.pdf
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    More about this item

    Keywords

    Evaluare; Valoare de piaţă; Valoare actualizată; Flux de trezorerie; Capitalizare;

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G13 - Financial Economics - - General Financial Markets - - - Contingent Pricing; Futures Pricing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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