Empirical evidence of the discount rate in the valuation of companies in Brazil
The aim of this research is to investigate and to valuate if, in average, the discount rate’s forecasts, made by Brazilian firms in evaluation reports, are adherent over time to the observed. Forecasts of variables (Ki; Ke and WACC) have been raised in the firms’ evaluation reports with the purpose...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2018-03-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/37532 |