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.



Martin Červený:
Fulfillment of fundamental and standard requirements for income-based business valuations

Petr Marek – Eva Dufková – Radana Šmídová:
Kralicek’s model and its methodical problems

Miloš Mařík – Pavla Maříková:
Reagent function and beta coefficient in the calculation of the discount rate – part (variable level of debt and different discount rates for the tax shield)

Barbora Rýdlová – Anna Staňková:
Leasing in business valuation for marital dissolutions purposes – a case study

Jaroslav Šantrůček – Michal Dohányos:
Analysis of operating assets for income valuation – Part I: the company’s substance