HAŠKOVÁ, Simona, Veronika MACHOVÁ, Jan HEJDA a Tomáš BRABENEC. Earning value approach vs. asset-based approach valuation of a business. AD ALTA - Journal of Interdisciplinary Research. Hradec Králové, Czech Republic: Magnanimitas, roč. 10, č. 1, s. 98-104. ISSN 1804-7890. 2020. |
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@article{55468, author = {Hašková, Simona and Machová, Veronika and Hejda, Jan and Brabenec, Tomáš}, article_location = {Hradec Králové, Czech Republic}, article_number = {1}, keywords = {self-employed person; business valuation; investor; earning value method; asset-based valuation method; negative value of a business}, language = {eng}, issn = {1804-7890}, journal = {AD ALTA - Journal of Interdisciplinary Research}, title = {Earning value approach vs. asset-based approach valuation of a business}, url = {https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=14&SID=C6eyWF9u2j188wdWvdK&page=1&doc=1}, volume = {10}, year = {2020} }
TY - JOUR ID - 55468 AU - Hašková, Simona - Machová, Veronika - Hejda, Jan - Brabenec, Tomáš PY - 2020 TI - Earning value approach vs. asset-based approach valuation of a business JF - AD ALTA - Journal of Interdisciplinary Research VL - 10 IS - 1 SP - 98-104 EP - 98-104 PB - Magnanimitas SN - 18047890 KW - self-employed person KW - business valuation KW - investor KW - earning value method KW - asset-based valuation method KW - negative value of a business UR - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=14&SID=C6eyWF9u2j188wdWvdK&page=1&doc=1 L2 - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=14&SID=C6eyWF9u2j188wdWvdK&page=1&doc=1 N2 - The aim of the paper is to compare the view of a self-employed person and a third rational person on the result of valuing the self-employed person's business using the earning value method. To evaluate the business of the freelancer, tax returns and cash diaries are used as input data. Furthermore, the views of both parties on the value of selfemployed business determined using the earning value method are discussed. ER -
HAŠKOVÁ, Simona, Veronika MACHOVÁ, Jan HEJDA a Tomáš BRABENEC. Earning value approach vs. asset-based approach valuation of a business. \textit{AD ALTA - Journal of Interdisciplinary Research}. Hradec Králové, Czech Republic: Magnanimitas, roč.~10, č.~1, s.~98-104. ISSN~1804-7890. 2020.
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