期刊名称：Studia Universitatis „Vasile Goldis” Arad – Economics Series
电子版ISSN：1584-2339
出版年度：2016
卷号：26
期号：4
页码：1-23
DOI：10.1515/sues-2016-0016
语种：English
出版社：Walter de Gruyter GmbH
摘要：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.
