Periódico: Tourism and Hospitality International Journal
Fonte: Tourism and Hospitality International Journal ; Vol. 11 No. 1 (2018): September 2018 [20th Edition]; 26-47
Palavras-chave:
Resumo: Corporate finance application in distinct contexts of risk and present-day global economies turns out to be essential for company’s valuation to be more accurate. Company valuation has been defined already as an important tool for decision making, planning and business management. The present article focuses in the conceptual basis related to company valuation, starting from academic research to the practice field; the study also addresses general observations, purposes and methods. It also deepens in the Discounted Cash Flow (DCF) method and proposes some methodological contributions to develop these processes. The proposal of a conceptual and practical framework that supports the introduction of methodological contributions to the current business valuation processes in Ecuador represents the main objective of this article.
