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Aspects Concerning The Determination Of The Company Value Using The Dcf Method


  • Mariana BANUTA

    () (Faculty of Economics and Law, University of Pitesti, Romania)

  • Mihaela GADOIU

    () (Faculty of Economics and Law, University of Pitesti, Romania)


The objective of this paper is to understand the logic of the income approach and of one of the methods comprised in this approach, more specifically, the importance, advantages and disadvantages of the application of the DCF method for the determination of the company value.

Suggested Citation

  • Mariana BANUTA & Mihaela GADOIU, 2016. "Aspects Concerning The Determination Of The Company Value Using The Dcf Method," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 123-133.
  • Handle: RePEc:pts:journl:y:2016:i:3:p:123-133

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    References listed on IDEAS

    1. Þaicu Marian & Dumitru Mihaela, 2013. "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1543-1548, May.
    2. Michael Mitchell & Allan Curtis & Penny Davidson, 2012. "Can triple bottom line reporting become a cycle for “double loop” learning and radical change?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(6), pages 1048-1068, July.
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    More about this item


    DCF method; valuation; accounting; company.;

    JEL classification:

    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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