Determining farm value: A survey of French practices

Déterminer la valeur des exploitations agricoles: une enquête sur les pratiques françaises

Geoffroy Enjolras, Yann Desjeux, Philippe Jeanneaux () and Laure Latruffe
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Philippe Jeanneaux: VAS - VetAgro Sup - Institut national d'enseignement supérieur et de recherche en alimentation, santé animale, sciences agronomiques et de l'environnement, Territoires - Territoires - AgroParisTech - VAS - VetAgro Sup - Institut national d'enseignement supérieur et de recherche en alimentation, santé animale, sciences agronomiques et de l'environnement - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - UCA - Université Clermont Auvergne

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Abstract: Farm valuation is an important step in the transfer process. The authors surveyed 67 land experts and accountants in France on this process. Their study shows the predominance of the patrimonial method associated with methods that take into account the financial flows of the farm. The survey highlights several major issues in the valuation process, in particular the conciliation of perspectives between sellers and buyers, the consideration of intangible factors and the interest in developing valuation standards and scales.

Keywords: Economic and financial valuation; Farms; Evaluation économique et financière; Exploitations agricoles; France (search for similar items in EconPapers)
Date: 2023-05-15
New Economics Papers: this item is included in nep-acc and nep-agr
Note: View the original document on HAL open archive server: https://hal.science/hal-04152201v1
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Published in Économie rurale, 2023, 384, pp.93-108. ⟨10.4000/economierurale.11430⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04152201

DOI: 10.4000/economierurale.11430

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