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Journal of Business Valuation and Economic Loss Analysis

Editor-in-Chief: Ewing, Bradley T. / Hoffman, Jim

1 Issue per year


CiteScore 2017: 0.32

SCImago Journal Rank (SJR) 2017: 0.160
Source Normalized Impact per Paper (SNIP) 2017: 0.622

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1932-9156
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Fundamentals of Functional Business Valuation

Manfred Jürgen Matschke / Gerrit Brösel / Xenia Matschke
Published Online: 2010-11-01 | DOI: https://doi.org/10.2202/1932-9156.1097

After a brief overview of different company valuation theories, this paper presents the main functions (decision, arbitration, and argument or negotiation function) of company valuation according to the functional (i.e., purpose-oriented) theory. The main body of the paper focuses on the decision function and shows how the decision value can be derived as a subjective limit value that different economic agents assign to the company. Finally, the differences between the functional and the market value oriented theory of company valuation are discussed.

Keywords: decision function; decision value; functional business valuation; subjective limit value

About the article

Published Online: 2010-11-01


Citation Information: Journal of Business Valuation and Economic Loss Analysis, Volume 5, Issue 1, ISSN (Online) 1932-9156, DOI: https://doi.org/10.2202/1932-9156.1097.

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[1]
Manfred Jürgen Matschke, Gerrit Brösel, and Xenia Matschke
Journal of Business Valuation and Economic Loss Analysis, 2010, Volume 5, Number 1

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