Functional business valuation – purpose is king!
In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AGH UNIVERSITY PRESS
2025-01-01
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| Series: | Managerial Economics |
| Online Access: | https://journals.agh.edu.pl/manage/article/view/6913 |
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| Summary: | In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory.
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| ISSN: | 1898-1143 2353-3617 |