La valeur d'une compagnie (entreprise) est considérée dans la plupart des cas, en fonction des avantages économiques estimés raisonnablement (et non historiques, même s’ils nous aident en ce qui concerne les prévisions faites) ainsi que des comparaisons avec des compagnies, actions...

The idea that the value of the firm is given by its financial capital and its intellectual capital is generally accepted. But, what is changing nowadays is the importance/weight that each one of these two components claims to have regarding the value of the firm – based on the dynamics of the...

The Ohlson model (OM) builds on the accounting-based residual income valuation (RIV) model for equity valuation then specifies a linear information model (LIM) for the time-series behavior of residual income. As a result, stock price is related through a simple linear formula to current book...