Dyskonto z tytułu braku płynności w wycenie przedsiębiorstw

• Autorzy: Dariusz Zarzecki

Warianty tytułu

The Discount for Lack of Marketability in Business Appraisal

• Języki publikacji: PL

Abstrakty

W artykule przedstawiono istotę i wyjaśniono powody zastosowania dyskonta z tytułu braku płynności. Wskazano na znaczenie prawidłowego ujęcia tego dyskonta w wycenie przedsiębiorstw oraz zasygnalizowano najnowsze wyzwania w tym zakresie. (abstrakt oryginalny)

EN

In this paper the most important issues related to application of the discount for lack of marketability (DLOM) were discussed. Importance of a proper application of this discount in the business valuation, and the newest challenges in the field were presented and discussed. (original abstract)

Słowa kluczowe

PL

Wycena przedsiębiorstwa; Płynność finansowa; Spółki giełdowe; Dyskonto z tytułu braku płynności

EN

Enterprise valuation; Financial liquidity; Stock market companies; Discount for lack of marketability (DLOM)

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Studia i Prace Wydziału Nauk Ekonomicznych i Zarządzania
• Rocznik: 2014
• Numer: nr 38 T.1 Zarządzanie
• Strony: 81--93

Twórcy

autor

Dariusz Zarzecki

• Uniwersytet Szczeciński

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