EconPapers    
Economics at your fingertips  
 

VALUATION CONCEPTS AND THEORIES RELATED TO THE INVISIBLE PARTS OF BUSINESSES

Silvia Petrescu
Additional contact information
Silvia Petrescu: "Al.I. Cuza" University of Iasi

Theoretical and Applied Economics, 2009, vol. 05(534)(supplement), issue 05(534)(supplement), 111-117

Abstract: The paper dwells on concepts related to the way in which all static company valuation approaches fail to cover the whole price value that the buyer would be willing to pay, as long as they consider a normal profitability level that only relies on material assets, rights and debts. Yet, an entity's overall return capacity also relies on its ability to organize and use all the human resources and material assets available, in a more or less effective manner, which means that an entity is more than a mass of assets, rights and debts, and also includes intangible "invisible" assets that bring about goodwill.

Keywords: business valuation; goodwill; subtractive- additive approaches; share; option. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://store.ectap.ro/suplimente/Simpozion-29-31.05.2009_en.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:05(534)(supplement):y:2009:i:05(534)(supplement):p:111-117

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Marin Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania - AGER Contact information at EDIRC.
Series data maintained by Marin Dinu ().

 
Page updated 2017-09-29
Handle: RePEc:agr:journl:v:05(534)(supplement):y:2009:i:05(534)(supplement):p:111-117