On the Role of Business Valuation Standards from the Perspective of End-users

erschienen in: BewertungsPraktiker Nr. 03, September 2021

This article explores the role of valuation standards on valuation trustworthiness from the perspective of (finance) executives as end-users of valuation work, based on a survey study.

von Klaus Rabel gemeinsam mit Marc Broekema und Olesya Perepechko

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Business valuation plays an increasingly important role in financial decision making. However, stakeholders of a valuation report frequently have fierce debates on the outcome of the valuation, the key assumptions and the approaches chosen in the valuation process.