Search results for "Business valuation"
showing 4 items of 4 documents
Business valuation: classical and advanced methods
2020
The topic chosen by the authors implies a qualitative rather than quantitative research approach. The aim of this paper is having assessed the value of a particular company using classical and advanced approaches to analyse the evaluation results obtained using different approaches and give recommendations to company managers. To achieve the aim, the following objectives were set: explore different views on the interpretation of the company as a subject of evaluation; analyse the major methods of assessing the value of companies; having gathered empirical data, assess the value of the particular company using classical and advanced methods; conduct a sensitivity analysis by considering fact…
Measuring and reporting confiscated firms' (social) business value
2019
This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may…
Linee guida per la valutazione di aziende sequestrate e confiscate alla criminalità organizzata
2020
L'articolo presenta "Le Linee guida per la valutazione di aziende sequestrate e confiscate" alla criminalità organizzata, evidenziando alcuni criteri per guidare la scelta del metodo di valutazione appropriato e suggerendo l'inclusione di una prospettiva di stakeholder negli studi di valutazione aziendale. The article presents "The Guidelines for the business valuation of seized and confiscated firms” from the organized crime, by pointing out some criteria to guide the selection of the appropriate valuation method and suggesting the inclusion of a stakeholder perspective in the business valuation studies.
Linee guida per la valutazione di aziende sequestrate e confiscate
2020
Le linee guida mirano ad analizzare le specificità delle aziende sequestrate e confiscate ai fini del processo di stima del valore di tali delicate realtà aziendali, esaltando in particolare come l’applicazione del metodo valutativo costituisca solo una fase del più ampio processo di stima, che deve necessariamente considerare elementi qualitativi, ma anche quantitativi di difficile ponderazione.