Valuation has been considered since many years in business economics. The current debate is concentrated on assessing which model succeeds in containing the highest number of "value levers", or which must be the basic quantity of the formulae, between cash flows and earnings. Generally, it is necessary not to fix on the mere financial formulae, but to have a strong undestanding of the firm, so that the determination of its value can be reliable. Probably, the discussion should be moved to an integration among several formulae (provided with an acceptable rationality rate), with the contribution of qualitative (and then not only quantitative) data, concentrated on the measure of intangible assets.

Metodi finanziari e reddituali: un’analisi comparata incentrata sul significato e la valenza informativa delle loro grandezze di riferimento / Badia, Francesco. - In: RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE. - ISSN 1593-9154. - 103(2003), pp. 562-579.

Metodi finanziari e reddituali: un’analisi comparata incentrata sul significato e la valenza informativa delle loro grandezze di riferimento

BADIA, Francesco
2003

Abstract

Valuation has been considered since many years in business economics. The current debate is concentrated on assessing which model succeeds in containing the highest number of "value levers", or which must be the basic quantity of the formulae, between cash flows and earnings. Generally, it is necessary not to fix on the mere financial formulae, but to have a strong undestanding of the firm, so that the determination of its value can be reliable. Probably, the discussion should be moved to an integration among several formulae (provided with an acceptable rationality rate), with the contribution of qualitative (and then not only quantitative) data, concentrated on the measure of intangible assets.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11586/210457
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact