Open AccessGoodwill - valuation dilemmas
Author(s) -
Elżbieta Rak-Młynarska,
Aleksandra Skobelska
Publication year - 2019
Publication title -
zeszyty naukowe/scientific journal/zeszyty naukowe wyższej szkoły finansów i prawa w bielsku-białej
Language(s) - English
Resource type - Journals
eISSN - 2543-411X
pISSN - 2084-1809
DOI - 10.5604/01.3001.0012.9686
Subject(s) - valuation (finance) , goodwill , business , computer science , actuarial science , economics , microeconomics , risk analysis (engineering) , accounting
Valuation of a company is a very complex and challenging task. On one hand it requires the orientation in the existing analytical tools and relies on selection of appropriate valuation methods, and on the other it is quite intuitive with respect to the choice of unquantifiable factors. Re-occurring crisis situations which are triggered by decisions taken upon partial or manipulated information call for a critical review of popular valuation methods and development of new more optimal solutions for company valuation.