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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

1/2018 (91)
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Wybrane premie i dyskonta w wycenie przedsiębiorstw – praktyczne podejście


(PREMIUMS AND DISCOUNTS IN BUSINESS VALUATION – PRACTICAL APPROACH)
DOI: 10.18276/frfu.2018.91-32
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ISSN:2450-7741
eISSN:2300-4460
Authors: Tomasz Wiśniewski
Keywords: size premium key employee discount control premium illiquidity discount conglomerate discount
Issue / book publication date:2018
Page range:12 (391-402)
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CC BY-SA Open Access
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Abstract

Purpose – Presentation of selected premiums and discounts applicable in business valuation in Poland in the context of the developed markets experience. Design/Methodology/approach – Overview and analysis of international literature dedicated to business valuation. The analysis of transactions and stock exchange listings for selected companies listed on the Warsaw Stock Exchange. Findings – The development of a multidimensional concept for use of selected premiums and discounts in business valuation in Poland. Originality/value – Theoretical aspect concerns the collection of key areas of premiums and discounts, which are the subject of the analyses. Practical area concerns delivering of a summary, which can be useful in the practical approach to valuation of private companies in Poland.

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