THE PRINCIPLE OF CONSISTENCY IN ENTERPRISE ASSESSMENT

Ana Maria Popescu
Additional contact information
Ana Maria Popescu: Bucharest Academy of Economic Studies

Theoretical and Applied Economics, 2009, vol. 05(534)(supplement), issue 05(534)(supplement), 200-203

Abstract: Enterprise evaluation implies the application of professional reasoning based on the assimilation and observance of the correlations between the financial indicators and the factors that influence the value size. There are tens of such compulsory obligations, during all the stages of the evaluation process. The most important are the correlations between the financial indicators used for the application of the evaluation methods inscribed under the three approaches of value. The lack of consistency in the professional reasoning leads to the occurrence of an error in the evaluation and to the lack of credibility of the final value proposed in the evaluation report. This communication presents both the main coherences as well as the most often met errors, caused by the unacquaintance with or by the failure to apply the principle of consistency in evaluation.

Keywords: evaluation; professional reasoning; correlations; factors. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

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:200-203

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().