National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison
The approach by comparison establishes the limits of the shares market value by analyzing the prices, normally paid for shares to the competing entities to the one evaluated. In order to select the comparison base, the motivations of the parties involved in the transaction must be identified. Selling prices which reflect a different motivation than the typical motivation of the participants on the market shall be eliminated. These prices will be analyzed by using some proper comparison units, being adjusted depending on the differences between the compared entities and the evaluated entity. The application of these approaches requires some sufficient market information, as well as a degree of market stability, in order to ensure the relevance of the comparison bases used.
|Date of creation:||08 Jun 2012|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:39332. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.