Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise
This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the r...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2016-03-01
|
| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1333 |
| _version_ | 1818749883059798016 |
|---|---|
| author | Claudio Roberto Caríssimo Marcia Athayde Moreira Martinho Maurício Gomes de Ornelas Jersone Tasso Moreira Silva |
| author_facet | Claudio Roberto Caríssimo Marcia Athayde Moreira Martinho Maurício Gomes de Ornelas Jersone Tasso Moreira Silva |
| author_sort | Claudio Roberto Caríssimo |
| collection | DOAJ |
| description | This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC), with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%. |
| first_indexed | 2024-12-18T04:10:51Z |
| format | Article |
| id | doaj.art-78d788a3f6b3498b937b99e02bfcc405 |
| institution | Directory Open Access Journal |
| issn | 1981-8610 |
| language | English |
| last_indexed | 2024-12-18T04:10:51Z |
| publishDate | 2016-03-01 |
| publisher | Conselho Federal de Contabilidade (CFC) |
| record_format | Article |
| series | Revista de Educação e Pesquisa em Contabilidade |
| spelling | doaj.art-78d788a3f6b3498b937b99e02bfcc4052022-12-21T21:21:28ZengConselho Federal de Contabilidade (CFC)Revista de Educação e Pesquisa em Contabilidade1981-86102016-03-0110110.17524/repec.v10i1.1333700Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertiseClaudio Roberto Caríssimo0Marcia Athayde Moreira1Martinho Maurício Gomes de Ornelas2Jersone Tasso Moreira Silva3Professor e pesquisador na Universidade Federal de Alfenas – Campus VarginhaProfessora do Programa em Administração da Universidade da AmazôniaSócio da Ornelas & Associados Perícia Contábil e Arbitragem S/S Ltda.Professor e pesquisador da Universidade FumecThis article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC), with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%.http://repec.org.br/index.php/repec/article/view/1333Avaliação de sociedadesPerícia contábilApuração de haveresAHP |
| spellingShingle | Claudio Roberto Caríssimo Marcia Athayde Moreira Martinho Maurício Gomes de Ornelas Jersone Tasso Moreira Silva Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise Revista de Educação e Pesquisa em Contabilidade Avaliação de sociedades Perícia contábil Apuração de haveres AHP |
| title | Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| title_full | Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| title_fullStr | Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| title_full_unstemmed | Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| title_short | Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| title_sort | use of analytical hierarchy process ahp to identify the preference of accounting experts regarding the company valuation method in accounting expertise |
| topic | Avaliação de sociedades Perícia contábil Apuração de haveres AHP |
| url | http://repec.org.br/index.php/repec/article/view/1333 |
| work_keys_str_mv | AT claudiorobertocarissimo useofanalyticalhierarchyprocessahptoidentifythepreferenceofaccountingexpertsregardingthecompanyvaluationmethodinaccountingexpertise AT marciaathaydemoreira useofanalyticalhierarchyprocessahptoidentifythepreferenceofaccountingexpertsregardingthecompanyvaluationmethodinaccountingexpertise AT martinhomauriciogomesdeornelas useofanalyticalhierarchyprocessahptoidentifythepreferenceofaccountingexpertsregardingthecompanyvaluationmethodinaccountingexpertise AT jersonetassomoreirasilva useofanalyticalhierarchyprocessahptoidentifythepreferenceofaccountingexpertsregardingthecompanyvaluationmethodinaccountingexpertise |