VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
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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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) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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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 |
repository.mail.fl_str_mv |
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1799136448240156672 |