Oceňování 2022, 15(2):17-32 | DOI: 10.18267/j.ocenovani.276
Empirical research: planning and estimation of continuing value in business valuation
- Ing. Lucie Jahodová, Ph.D., Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze
In this empirical study planning and estimation of continuing value in business valuation were analyzed. I have organized an empirical research based on questionnaires. Experts from universities, from valuation institutes and independent experts were interviewed. Research was realized in 2022, as well as in 2008. In 2008 145 respondents were interviewed, 65 of them have answered, in 2022 229 were interviewed and 96 have answered. There were 5 questions dealing with business valuation method, the length of the first stage, data, based on which experts plan the first stage, method of estimation of continuing value and estimation of long-term rate of growth of companies as one parameter of continuing value. In this article are analyzed answers of each of three expert groups separately and in comparison with 2008. Further comments of respondents are added.
Keywords: Business valuation; Empirical research; Planning in business valuation; Estimation of continuing value
Grants and funding:
Článek je zpracován jako jeden z výstupů výzkumného projektu Fakulty financí a účetnictví VŠE Praha, který je realizován v rámci institucionální podpory VŠE IP100040 a projektu "Nové výzvy Corporate Finance v České republice 2.0" registrovaného u Interní grantové agentury VŠE v Praze pod registračním číslem F1/58/2021.
JEL classification: G30
Published: November 18, 2022 Show citation
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