Valuation Journal
Valuation Journal
University of Economics, Prague

Ocenovani (Valuation Journal)

OceňováníThe quarterly published journal Valuation (ISSN 1803-0785) was founded in 2008 as a peer-reviewed scientific journal of the University of Economics – Institute of asset valuation. It is published quartelly in cooperation of the Institute of asset valuation and the Faculty of finance and accounting. Its main mission is to present the latest findings and research results in the field of business valuation and valuation of assets to the educators and researchers, students and professionals. The aim of this journal is to help to improve the theory of valuation and at the same time convey new findings to the valuation and expert practice. Since 2009 the journal is included in the positive list of reviewed non-impacted periodicals published in the Czech Republic.



Patrik Budský – Jan Dvořák: 
Average sector multiples – comparison with stock exchange market data

Lucie Jahodová: 
The possible differences between methods DCF and EVA as a result of different definition of invested capital and net operating assets

Jaroslav Kaizr: 
Investment property in the accounting of industrial property funds

Miloš Mařík – Pavla Maříková: 
Is the perpetual rent a suitable way for estimation of income value of a stabilized firm?

Pavel Svačina – Petr Heršálek: 
Rewards for employee inventions – approaches, common level and trends among corporations in different countries