Do Business Valuation Professionals Need Business Valuation Standards?

Piotr Szymański ()
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Piotr Szymański: Wrocław University of Economics

A chapter in The Essence and Measurement of Organizational Efficiency, 2016, pp 299-314 from Springer

Abstract: Abstract The paper presents results of author’s own research on business valuation. The research was conducted among experts in business valuation. A total of 182 experts was surveyed. The article attempts to answer the following questions: whether and to what extent are business valuation standards (BVS) conducive to improving the quality of valuations? Do the experts find business valuation standards necessary? Are there differences in the perception of the phenomena connected with valuation between experts working on the U.S. market, where BVS are well-established, and experts from other countries such as Poland and Romania where these standards have a shorter history?

Keywords: Business valuation; Business valuation standards; Business valuation professionals (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-21139-8_18

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DOI: 10.1007/978-3-319-21139-8_18

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