Accounting valuation; Valuation techniques; Economic Value Added
Abstract :
[en] This paper proposes a state-of-the-art of the recent evolution in valuation accounting techniques. It proposes to structure them into 3 categories, emerging successively over time, and putting progressively an emphasis on a very strategic view of the firm. Emphasis is put on strategic accounting valuation techniques, such as the Economlic Value Added (EVA) and the Market Value Added (MVA).
Research center :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Language :
French
Title :
Techniques modernes d'évaluation des entreprises
Alternative titles :
[en] Modern techniques for business valuation
Publication date :
March 1998
Event name :
Séminaire de perfectionnement HEC
Event organizer :
HEC Liège
Event place :
Liège, Belgium Liège, Luxembourg
Event date :
2 mars 1998
By request :
Yes
Journal title :
Séminaire de perfectionnement des formations post-universitaires HEC
