Appraisal challenges in designing cash flows
One of the determinants which determine the enterprise value by discounting cash flows is the projected value of cash flows in the forthcoming period. In order to project cash flows on more objective basis, estimators develop the strategic perspective of enterprise development on the basis of accoun...
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2014-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2014/1450-79511402175V.pdf |
| _version_ | 1797224776272445440 |
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| author | Vlaović-Begović Sanja Tomašević Stevan Rupić Bojan |
| author_facet | Vlaović-Begović Sanja Tomašević Stevan Rupić Bojan |
| author_sort | Vlaović-Begović Sanja |
| collection | DOAJ |
| description | One of the determinants which determine the enterprise value by discounting cash flows is the projected value of cash flows in the forthcoming period. In order to project cash flows on more objective basis, estimators develop the strategic perspective of enterprise development on the basis of accounting data generated in the previous period and understanding the business environment of enterprises. This paper aims to highlight the difficulties faced by appraisers in predicting future cash flows. In addition, the paper will present a simple way of designing cash flows in terms of a stable debt/equity ratio. |
| first_indexed | 2024-04-24T13:58:29Z |
| format | Article |
| id | doaj.art-fd8eb3d8e5654c068c14045a03479986 |
| institution | Directory Open Access Journal |
| issn | 1450-7951 2334-7570 |
| language | English |
| last_indexed | 2024-04-24T13:58:29Z |
| publishDate | 2014-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| series | Ekonomski Pogledi |
| spelling | doaj.art-fd8eb3d8e5654c068c14045a034799862024-04-03T16:28:27ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702014-01-0116217518710.5937/EkoPog1402175V1450-79511402175VAppraisal challenges in designing cash flowsVlaović-Begović Sanja0https://orcid.org/0000-0003-2379-9057Tomašević Stevan1https://orcid.org/0000-0003-3819-9150Rupić Bojan2Visoka poslovna škola strukovnih studija, Novi Sad, SerbiaVisoka poslovna škola strukovnih studija, Novi Sad, SerbiaKapital revizija doo, Beograd, SerbiaOne of the determinants which determine the enterprise value by discounting cash flows is the projected value of cash flows in the forthcoming period. In order to project cash flows on more objective basis, estimators develop the strategic perspective of enterprise development on the basis of accounting data generated in the previous period and understanding the business environment of enterprises. This paper aims to highlight the difficulties faced by appraisers in predicting future cash flows. In addition, the paper will present a simple way of designing cash flows in terms of a stable debt/equity ratio.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2014/1450-79511402175V.pdfcash flowenterprise valueappraiserdesignsubjectivityuncertainty |
| spellingShingle | Vlaović-Begović Sanja Tomašević Stevan Rupić Bojan Appraisal challenges in designing cash flows Ekonomski Pogledi cash flow enterprise value appraiser design subjectivity uncertainty |
| title | Appraisal challenges in designing cash flows |
| title_full | Appraisal challenges in designing cash flows |
| title_fullStr | Appraisal challenges in designing cash flows |
| title_full_unstemmed | Appraisal challenges in designing cash flows |
| title_short | Appraisal challenges in designing cash flows |
| title_sort | appraisal challenges in designing cash flows |
| topic | cash flow enterprise value appraiser design subjectivity uncertainty |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2014/1450-79511402175V.pdf |
| work_keys_str_mv | AT vlaovicbegovicsanja appraisalchallengesindesigningcashflows AT tomasevicstevan appraisalchallengesindesigningcashflows AT rupicbojan appraisalchallengesindesigningcashflows |