The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets

Detalhes bibliográficos
Autor(a) principal: Bortolino de Mendonca, Andre
Data de Publicação: 2023
Outros Autores: de Iudicibus, Sergio, Santos, Fernando de Almeida
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista ENIAC pesquisa
Texto Completo: http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/880
Resumo: This article seeks to demonstrate the various existing methods of company valuation, explaining when the system for calculating assets should be applied in cases of dissolution of a company and that, for these cases, the valuation method using Discounted Cash Flow does not is the most appropriate to be applied. Qualitative exploratory research was carried out to obtain more in-depth knowledge about the topic, with a research questionnaire being applied to experts working in the District of São Paulo through the Google forms platform, to compare the expert understanding with the decisions of the Superior Court of Justice that governs the topic. Despite the position of the Superior Court of Justice that the cash flow method should not be applied when calculating assets, the research results show that a high percentage of the experts interviewed defend the application of Discounted Cash Flow as an effective method for its application, justifying their understanding that future results must affect the present moment.
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spelling The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of AssetsOs diversos métodos de avaliação de empresa e o fluxo de caixa descontado nos casos de apuração de haveresavaliação de empresa , apuração de haveresfluxo de caixa descontadoperícia contábilCompany valuationdetermination of assetsdiscounted cash flowaccounting expertiseThis article seeks to demonstrate the various existing methods of company valuation, explaining when the system for calculating assets should be applied in cases of dissolution of a company and that, for these cases, the valuation method using Discounted Cash Flow does not is the most appropriate to be applied. Qualitative exploratory research was carried out to obtain more in-depth knowledge about the topic, with a research questionnaire being applied to experts working in the District of São Paulo through the Google forms platform, to compare the expert understanding with the decisions of the Superior Court of Justice that governs the topic. Despite the position of the Superior Court of Justice that the cash flow method should not be applied when calculating assets, the research results show that a high percentage of the experts interviewed defend the application of Discounted Cash Flow as an effective method for its application, justifying their understanding that future results must affect the present moment.O presente artigo procura demonstrar os diversos métodos existentes de avaliação de empresa, explicando quando deve ser aplicado a sistemática da apuração de haveres nos casos de dissolução de sociedade e que, para estes casos, o método de avaliação por meio de Fluxo de Caixa Descontado não é o mais adequado a ser aplicado. Realizou-se pesquisa exploratória qualitativa para conhecimento mais aprofundado acerca do tema, sendo aplicado questionário de pesquisa para peritos atuantes na Comarca de São Paulo através da plataforma Google forms, para comparação do entendimento pericial com as decisões do Superior Tribunal de Justiça que rege o tema. Apesar do posicionamento do Superior Tribunal de Justiça que não deverá ser aplicado o método do fluxo de caixa nas apurações de haveres, os resultados da pesquisa mostram que percentual elevado dos peritos entrevistados defendem a aplicação do Fluxo de Caixa Descontado como método eficaz a sua aplicação, justificando seu entendimento que os resultados futuros devem afetar o momento presente.Centro Universitário ENIAC2023-10-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/88010.22567/rep.v12i2.880Revista Eniac Pesquisa; Vol. 12 No. 2 (2023); 207-224REVISTA ENIAC PESQUISA; Vol. 12 Núm. 2 (2023); 207-224REVISTA ENIAC PESQUISA; v. 12 n. 2 (2023); 207-2242316-234110.22567/rep.v12i2reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/880/924Copyright (c) 2023 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBortolino de Mendonca, Andrede Iudicibus, SergioSantos, Fernando de Almeida2023-11-27T05:21:01Zoai:ojs.pkp.sfu.ca:article/880Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisahttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2023-11-27T05:21:01Revista ENIAC pesquisa - Centro Universitário Eniacfalse
dc.title.none.fl_str_mv The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
Os diversos métodos de avaliação de empresa e o fluxo de caixa descontado nos casos de apuração de haveres
title The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
spellingShingle The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
Bortolino de Mendonca, Andre
avaliação de empresa
, apuração de haveres
fluxo de caixa descontado
perícia contábil
Company valuation
determination of assets
discounted cash flow
accounting expertise
title_short The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
title_full The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
title_fullStr The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
title_full_unstemmed The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
title_sort The Various Methods of Company Valuation and the Discounted Cash Flow in the case of Calculation of Assets
author Bortolino de Mendonca, Andre
author_facet Bortolino de Mendonca, Andre
de Iudicibus, Sergio
Santos, Fernando de Almeida
author_role author
author2 de Iudicibus, Sergio
Santos, Fernando de Almeida
author2_role author
author
dc.contributor.author.fl_str_mv Bortolino de Mendonca, Andre
de Iudicibus, Sergio
Santos, Fernando de Almeida
dc.subject.por.fl_str_mv avaliação de empresa
, apuração de haveres
fluxo de caixa descontado
perícia contábil
Company valuation
determination of assets
discounted cash flow
accounting expertise
topic avaliação de empresa
, apuração de haveres
fluxo de caixa descontado
perícia contábil
Company valuation
determination of assets
discounted cash flow
accounting expertise
description This article seeks to demonstrate the various existing methods of company valuation, explaining when the system for calculating assets should be applied in cases of dissolution of a company and that, for these cases, the valuation method using Discounted Cash Flow does not is the most appropriate to be applied. Qualitative exploratory research was carried out to obtain more in-depth knowledge about the topic, with a research questionnaire being applied to experts working in the District of São Paulo through the Google forms platform, to compare the expert understanding with the decisions of the Superior Court of Justice that governs the topic. Despite the position of the Superior Court of Justice that the cash flow method should not be applied when calculating assets, the research results show that a high percentage of the experts interviewed defend the application of Discounted Cash Flow as an effective method for its application, justifying their understanding that future results must affect the present moment.
publishDate 2023
dc.date.none.fl_str_mv 2023-10-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/880
10.22567/rep.v12i2.880
url http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/880
identifier_str_mv 10.22567/rep.v12i2.880
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/880/924
dc.rights.driver.fl_str_mv Copyright (c) 2023 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Centro Universitário ENIAC
publisher.none.fl_str_mv Centro Universitário ENIAC
dc.source.none.fl_str_mv Revista Eniac Pesquisa; Vol. 12 No. 2 (2023); 207-224
REVISTA ENIAC PESQUISA; Vol. 12 Núm. 2 (2023); 207-224
REVISTA ENIAC PESQUISA; v. 12 n. 2 (2023); 207-224
2316-2341
10.22567/rep.v12i2
reponame:Revista ENIAC pesquisa
instname:Centro Universitário Eniac
instacron:ENIAC
instname_str Centro Universitário Eniac
instacron_str ENIAC
institution ENIAC
reponame_str Revista ENIAC pesquisa
collection Revista ENIAC pesquisa
repository.name.fl_str_mv Revista ENIAC pesquisa - Centro Universitário Eniac
repository.mail.fl_str_mv ||revistaeniacpesquisa@fernandoasantos.com.br
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