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Determining farm value: A survey of French practices
[Déterminer la valeur des exploitations agricoles : une enquête sur les pratiques françaises]

Author

Listed:
  • Geoffroy Enjolras

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes)

  • Yann Desjeux

    (BSE - Bordeaux Sciences Economiques - UB - Université de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • Philippe Jeanneaux

    (VAS - VetAgro Sup - Institut national d'enseignement supérieur et de recherche en alimentation, santé animale, sciences agronomiques et de l'environnement, Territoires - Territoires - AgroParisTech - VAS - VetAgro Sup - Institut national d'enseignement supérieur et de recherche en alimentation, santé animale, sciences agronomiques et de l'environnement - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - UCA - Université Clermont Auvergne)

  • Laure Latruffe

    (BSE - Bordeaux Sciences Economiques - UB - Université de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

Abstract

Farm valuation is an important step in the transfer process. The authors surveyed 67 land experts and accountants in France on this process. Their study shows the predominance of the patrimonial method associated with methods that take into account the financial flows of the farm. The survey highlights several major issues in the valuation process, in particular the conciliation of perspectives between sellers and buyers, the consideration of intangible factors and the interest in developing valuation standards and scales.

Suggested Citation

  • Geoffroy Enjolras & Yann Desjeux & Philippe Jeanneaux & Laure Latruffe, 2023. "Determining farm value: A survey of French practices [Déterminer la valeur des exploitations agricoles : une enquête sur les pratiques françaises]," Post-Print hal-04152201, HAL.
    • Handle: RePEc:hal:journl:hal-04152201
    DOI: 10.4000/economierurale.11430
    Note: View the original document on HAL open archive server: https://hal.science/hal-04152201
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    More about this item

    Keywords

    Economic and financial valuation; Farms; Evaluation économique et financière; Exploitations agricoles; France;
    All these keywords.

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