Published Online: Dec 08, 2016
Page range: 1 - 23
Received: Jun 01, 2016
Accepted: Oct 01, 2016
DOI: https://doi.org/10.1515/sues-2016-0016
Keywords
© 2016
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Business valuation is dealing with a series of difficulties, legislative and/or normative inaccuracies, as well as problems related to divergent results obtained by standard approaches. This material is synthesizing some of these problems, highlighting possible research directions. Each of the standard approaches is investigated, theoretically and practically analyzed, and the conclusions constitute a basis for developing new theories in the field of valuation.