VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY

Detalhes bibliográficos
Autor(a) principal: Santos, Nivaldo João dos
Data de Publicação: 2013
Outros Autores: Bornia, Antonio Cezar
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://tmstudies.net/index.php/ectms/article/view/473
Resumo: This article presents a methodology to calculate the value of equity in private, small and medium-sized company (SMC), using a case study in the Brazilian retail sector.  It also demonstrates a manner to determine the monetary expression of goodwill, considering the economic value of the business.  The methodological procedures involve the decomposition of the company into three aspects: the relations of partnership, the company establishment, and the business. This article discusses company valuation concepts, especially one’s approach to assets and income, while emphasizing discounted cash flow. Alternatives are presented for determining the discount rate to use in evaluating small and medium enterprises. At the end we calculated the economic value of the company, found the monetary expression of goodwill and determined the indemnity of equity shares.
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spelling VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANYAVALIAÇÃO DE EMPRESAS: ASPECTOS SINGULARES DO CÁLCULO DA INDENIZAÇÃO DE PARTICIPAÇÃO SOCIETÁRIA EM EMPRESAS DE PEQUENO E MÉDIO PORTEValuation. Indemnity of equity shares. Goodwill valuation. SMC valuation.This article presents a methodology to calculate the value of equity in private, small and medium-sized company (SMC), using a case study in the Brazilian retail sector.  It also demonstrates a manner to determine the monetary expression of goodwill, considering the economic value of the business.  The methodological procedures involve the decomposition of the company into three aspects: the relations of partnership, the company establishment, and the business. This article discusses company valuation concepts, especially one’s approach to assets and income, while emphasizing discounted cash flow. Alternatives are presented for determining the discount rate to use in evaluating small and medium enterprises. At the end we calculated the economic value of the company, found the monetary expression of goodwill and determined the indemnity of equity shares.Este artigo apresenta uma metodologia de cálculo do valor de participação societária em empresas de capital fechado, de pequeno e médio porte (PMEs), com um estudo de caso do setor de varejo brasileiro. Também mostra uma forma de determinar a expressão monetária do goodwill, a partir do valor econômico do negócio. Os procedimentos metodológicos envolvem a decomposição da empresa em três aspectos: as relações de sociedade; o estabelecimento empresarial e o negócio. São discutidos conceitos de avaliação de empresas, especificamente as abordagem dos ativos e da renda, com ênfase no fluxo de caixa descontado. São apresentadas alternativas para determinação da taxa de desconto para uso em avaliação de pequenas e médias empresas. Ao final foi calculado o valor econômico da empresa, encontrada a expressão monetária do goodwill e determinado o valor da indenização da participação societária.University of Algarve2013-04-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/473Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-8842182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporenghttps://tmstudies.net/index.php/ectms/article/view/473https://tmstudies.net/index.php/ectms/article/view/473/828https://tmstudies.net/index.php/ectms/article/view/473/829Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessSantos, Nivaldo João dosBornia, Antonio Cezar2023-12-27T10:25:17Zoai:ojs.pkp.sfu.ca:article/473Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:17.270733Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
AVALIAÇÃO DE EMPRESAS: ASPECTOS SINGULARES DO CÁLCULO DA INDENIZAÇÃO DE PARTICIPAÇÃO SOCIETÁRIA EM EMPRESAS DE PEQUENO E MÉDIO PORTE
title VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
spellingShingle VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
Santos, Nivaldo João dos
Valuation. Indemnity of equity shares. Goodwill valuation. SMC valuation.
title_short VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
title_full VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
title_fullStr VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
title_full_unstemmed VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
title_sort VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
author Santos, Nivaldo João dos
author_facet Santos, Nivaldo João dos
Bornia, Antonio Cezar
author_role author
author2 Bornia, Antonio Cezar
author2_role author
dc.contributor.author.fl_str_mv Santos, Nivaldo João dos
Bornia, Antonio Cezar
dc.subject.por.fl_str_mv Valuation. Indemnity of equity shares. Goodwill valuation. SMC valuation.
topic Valuation. Indemnity of equity shares. Goodwill valuation. SMC valuation.
description This article presents a methodology to calculate the value of equity in private, small and medium-sized company (SMC), using a case study in the Brazilian retail sector.  It also demonstrates a manner to determine the monetary expression of goodwill, considering the economic value of the business.  The methodological procedures involve the decomposition of the company into three aspects: the relations of partnership, the company establishment, and the business. This article discusses company valuation concepts, especially one’s approach to assets and income, while emphasizing discounted cash flow. Alternatives are presented for determining the discount rate to use in evaluating small and medium enterprises. At the end we calculated the economic value of the company, found the monetary expression of goodwill and determined the indemnity of equity shares.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-12
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/473
url https://tmstudies.net/index.php/ectms/article/view/473
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/473
https://tmstudies.net/index.php/ectms/article/view/473/828
https://tmstudies.net/index.php/ectms/article/view/473/829
dc.rights.driver.fl_str_mv Copyright (c) 2016 Tourism & Management Studies
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Tourism & Management Studies
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv University of Algarve
publisher.none.fl_str_mv University of Algarve
dc.source.none.fl_str_mv Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884
Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 870-884
2182-8466
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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