search query: @author Zeghal, D. / total: 9
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| Author: | Zeghal, D. |
| Title: | La determination de la valeur marchande d'une P.M.E. : un defi. |
| Journal: | Gestion 2000
1987 : VOL. 3:6, p. 145-163 |
| Index terms: | SMALL BUSINESS MEDIUM-SIZED BUSINESSES VALUE ANALYSIS |
| Language: | fre |
| Abstract: | The major aspects of the valuation of an enterprise are presented. The different approaches and analytical valuation methods, among them the theoretical, accounting and the managerial methods, are presented. The valuation process and the opportunity of choosing one method in particular or a combination of methods are discussed. The valuation decision is reexamined in the context of the small business enterprise. The importance of certain other factors which could intervene in the valuation process, such as the quality of the information used, inflation, the qualitative factors, judgement and negotiation is emphasized as a conclusion. |
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