Business valuation in mergers and acquisitions
https://doi.org/10.34020/1993-4386-2023-2-103-107
Abstract
The article provides an overview of ideas about the essence of the company's restructuring, the process of mergers and acquisitions, methods of valuation in the process of mergers and acquisitions of companies. There was a need for a comparative description of the methods of assessing the value of the organization. The conclusion is made about the scope of the profitable, costly and comparative method in assessing the value in merger and acquisition transactions. The assessment obtained as a result of the application of financial analysis indicators enables the company's management to solve the problems of strategic choice and allows comparing alternatives to the strategy, making a judgment on the feasibility of a merger and affiliation transaction.
About the Authors
N. S. Baryshnikova
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Natal'ya S. Baryshnikova – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Corporate Governance and Finance.
Novosibirsk
A. P. Baranova
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Alena P. Baranova – Master's student.
Novosibirsk
References
1. Golova E. E, Baetova D. R. Business valuation in modern conditions, Fundamental'nye issledovaniya, 2020, No. 4, pp. 15-20. DOI: 10.17513/fr.42716.
2. Azhluni A. M., Nikitin S. A., Dolgikh E. L. On the issue of assessing the value of a business by direct capitalization of expected income, Vestnik agrarnoi nauki, 2020, No. 3 (84), pp. 76-82. DOI: 10.17238/issn2587-666X.2020.3.76.
3. Sharp U., Aleksander G., Beili Dzh. Investitsii [Investments], Moscow: NITs Infra-M, 2018, 1040 p. Available at: https://znanium.com/catalog/document?id=302128 (date of application: 11.06.2023).
4. Kosorukova I. V. Metodologicheskie problemy otsenki stoimosti biznesa: teoriya i praktika: monografiya [Methodological problems of business valuation: theory and practice: monograph], Moscow: OOO “SinergiyaPRESS”, 2012, 384 p.
Review
For citations:
Baryshnikova N.S., Baranova A.P. Business valuation in mergers and acquisitions. Siberian Financial School. 2023;(2):103-107. (In Russ.) https://doi.org/10.34020/1993-4386-2023-2-103-107
Views:
181
Email this article 