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
Fundamentals of Functional Business Valuation
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.
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